71. Effect of opening separate account under Act 11 of 1859 or Bengal Act 1 of 1876.
- When a recorded sharer of a joint revenue-paying estate has opened a separate account under [Act 11 of 1859] [The Bengal Land-revenue Sales Act, 1859.] or under section 70 of [Bengal Act 7 of 1876] [The Land Registration Act, 1876.] or any similar law for the time being in force the regulation of the opening and maintaining of such separate accounts, he shall be entitled, in regard to the payment and realization of all sums due under this Act, to all advantages of separate liability enjoyed by him under the said Act 11 of 1859, and Bengal Act 7 of 1876, respectively, in regard to the payment and realization of revenue, and shall be entitled to separate assessment and to the issue of a separate notice in every case in which special notice is, by this Act, required to be served, from the date on which such advantages shall take-effect in respect of the demand of Government revenue.Similar privileges shall attach to every recorded holder of a revenue-free estate who has opened a separate account under section 46 of [Bengal Act 9 of 1880] [The Cess Act, 1880.] in respect of the amount of cesses payable by him.
