(1)In any district to which the [Board of Revenue] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916) for the words 'Lieutenant-Governor'.] may specially [order] [For orders made under Section 46 (1), See the B.O. R.O. Volume I pages VI.] that the provisions of this section shall be extended, it shall be lawful for the Collector to keep a separate account in respect of the amount of [cess] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916), for 'cesses'.] payable and paid by any holder of a revenue-free estate who is recorded in Part I of the Collector's General register of revenue-free lands as proprietor or manager of any such share or interest in any revenue-free property.
