46. With permission of the Board of Revenue, Collector may keep separate account of cesses payable by registered holders of revenue free estates. -
(1)In any district to which the [Board of Revenue] [Words substituted by Bengal Act 5 of 1915.] may specially order 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 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 specified 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 matters, 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 sub-section (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.] [Words, figure and brackets substituted in Western Bengal by Ben Act 4 of 1910 and in Eastern Bengal by Bengal Act 5 of 1915.](3)As long as any separate account shall remain open as provided in the [preceding sub-section] [Words substituted by Bengal Act 1 of 1939.], 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 or holders 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.
