46. With permission of the Board of Revenue Collector may keep separate account of cess payable by registered holders of revenue-free estates.
(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.(2)Such separate account shall be opened and kept under such rules as to the levy of fees and other matter and subject to such conditions and in such manner, as the Board of Revenue may from time to time prescribe; [and the Collector if he becomes aware that any separate account opened under subsection (1) does not represent existing facts, may after service of a notice on the recorded proprietor or manager, and after hearing any objection which may be preferred within six weeks of such service, close the account.] [Substituted by the Bengal Cess (Amendment) Act, 1910 (Bengal Act 4 of 1910) for the words 'and the Board of Revenue may at any time order that any separate account which has been so opened shall be closed from such times and they may direct, and no longer kept as a separate account'.](3)As long as any separate account shall remain open as provided in the [preceding] [The words 'preceding clause' substituted by the Bengal Cess (Amendment) Act, 1881 (Bengal Act 2 of 1881).] [sub-section] [Substituted by the Cess (Bihar Amendment) Act, 1939 (Bihar Act 17 of 1939), for 'the clause'.], and no longer, the joint liability of the holders of such revenue-free estate for payment of the entire amount payable in respect of such estate shall cease; and the Collector shall recover the amount of cess or other demand due in respect of each share or interest for which an account has been so separately kept from the holder of such share or interest only and, if the Collector shall think fit to proceed under Section 99, he shall take action under that section against the share or interest only in respect of which the sum demanded is due and the rents thereof.
