36A. [ Power to add to or alter declaration as to names of persons liable to pay. [Inserted by Bengal Act 3 of 1902.]
(1)If any order passed under Section 36, so far as it declares what persons are liable to pay any sum under this Act in respect of any land, appears at any time to require revision,-(a)by reason of the omission of the name of any co-sharer of such land, or(b)by reason of any change having taken place in the ownership or joint ownership of such land, or(c)for any other substantial reason,the Collector may, on the application of any holder of the land, or of his own motion, and after such inquiry and upon such conditions (if any) as he may think proper, add to or alter such order:Provided that every person whose name is so added or who is materially affected by any such alteration has had an opportunity of being heard by the Collector.(2)Any person who is dissatisfied with any addition or alteration made under sub-section (1) may, within one month after the same was made, appeal to the Commissioner of the Division.(3)The Commissioner shall cause notice of the day fixed for the hearing of such appeal to be published in the manner prescribed by Section 35; and shall, on the day so fixed, hear such appeal and all objections thereto advanced by persons interested and may confirm or revise the addition or alteration, or may remit the case to the Collector for further consideration and revision.(4)The decision of the Commissioner on any such appeal shall be final.(5)Every addition and alteration made under this section shall be published, in such manner as to Collector may deem fit, after the expiration of one month-(i)from the time when the addition or alteration was made, or(ii)if any appeal has been preferred under sub-section (2), from the decision of the appeal;and the addition or alteration shall take effect from the date of such publication; and proceedings may thereupon be taken under this Act, in respect of such addition or alteration, as if a new order embodying it had been made under Section 36.]
