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State of West Bengal - Section

Section 49 in The Cess Act, 1880

49. Recovery by recorded share-holders from their co-sharers by certificate process. -

Wherever any shareholder in an estate who is recorded in the general register of revenue-paying and revenue-free lands maintained by the Collector,
or whenever any shareholder in an estate the extent of whoseshare or interest in such estate is recorded in any otherregister kept up by the Collector of lands paying revenue or rentto the Collector direct,
shall have paid the road cess or public works cess payable inrespect of such estate, or any part thereof in excess of theamount proportionate to his own interest in such such estate, provided by any law for the time being in force for therecovery of public demands, specifying the amount which has beenpaid in by shareholder as cess in respect of the recorded shareor interest of any other shareholder in the estate,
[he may, within] [This clause is in force in Western Bengal,][six weeks] [Words substituted by Bengal Act 4 of 1910.]of such payment being made, movethe Collector to make a certificate as [he may, withinfifteen daysof such payment being made, movethe [This clause is in force in Eastern Bengal.]
Collector to make a certificate as provided by any law for thetime being in force for the recovery of public demands,specifying the amount which has been paid in by such shareholderas cess in respect of the recorded share or interest of any othershareholder in the estate;]
and thereupon such Collector may, if he thinks fit, make such certificate, and such certificate shall have the same effect as a certificate made for the recovery of a public demand; and the same notices shall be issued and the same proceedings may be taken thereon as in case of such certificate:Provided that the person in whose favour the certificate has been made shall be deemed to be the decree-holder for the sum mentioned in the certificate; and all proceedings taken by the Collector for the recovery of the sums mentioned in the certificate shall be taken at the instance of the person in whose favour the certificate has been made, and on his responsibility, and not otherwise:Provided also that, if any person against whom such certificate has been made shall object that the amount of the cesses for the recovery of which the certificate has been made is greater than the amount which the applicant for the certificate would recover from such person in a Civil Court as being equitably payable in respect of such person's share or interest in the estate, and if in the opinion of the Collector there is probable ground for such objection, the Collector may, if he see fit, cancel such certificate, and leave the applicant to his remedy in the Civil Court.