(5)The assessment roll shall be prepared in the form in Schedule 'D'. After circulation of the annual value of an estate and cess payable thereon the Collector or the officer exercising or delegated with the powers of the Collector, as the case may be, shall ascertain by such enquiry as he deems fit, the share possessed by each share-holder in the estate in case where the cess has been apportioned and recorded by the competent revenue authority and shall apportion the cess among the co-sharer in proportion to their shares in accordance with such record of such competent revenue authority. The draft assessment roll shall be published for a period of thirty days along with the notice in Form 'E' having objections to any entry in the draft assessment roll by affixing a copy thereof in a conspicuous place in the office of the Sub-divisional Officer and the Tahasildar under whose jurisdiction the estate or land is situate and in the village concerned or if the village is uninhabited in the nearest inhabited village objection shall be filed within thirty lays from the publication of the notice in Form 'E'.
