55. Refusal to be liable for assessment and consequences thereof.
(1)At any time within ninety days from the the date of the announcement of an assessment the land-owner, or where there are more land-owners than one, any of them who would be individually or collectively liable for more than half the sum assessed, may give notice to the Revenue-officer of refusal to be liable for assessment.(2)When the Revenue-officer receives a notice under sub-section (1), the Collector may take possession of the estate and deal with it, as nearly as may be, as if the annulment of the assessment thereof had been ordered as a process for the recovery of an arrear of land-revenue due thereon.(3)While the estate is in the possession of the Collector, the land-owner or landowners shall be entitled to receive from the Government an allowance to be fixed by the Financial Commissioner, which shall not be less than five or more than ten per cent of the net income realised by the Government from the estate.
