PART II
CHAPTER II
SPECIAL PROVISIONS FOR THE ACQUISITION OF THE INTERESTS OF CERTAIN RENT-RECEIVERS
Acquisition of the interest of certain rent-receivers and consequences thereof3. (1) At any time after the commencement of this Act, it shall be lawful for the Government to acquire, by notification in the official Gazette, with effect from such date as may be specified in the notification (hereinafter referred to as the notified date),-
(i) all interests of such of the rent-receivers as may be specified in the notification, in their respective estates, taluks, tenures, holdings or tenancies, as the case may be, in any district, part of a district or local area, and
(ii) all interests of all rent-receivers whose properties are, for the time being, under the management of the Court of Wards under the Court of Wards Act, 1879, in their respective estates, taluks, tenures, holdings or tenancies, as the case may be,
including all their interests in all sub-soil and rights to minerals in such estates, taluks, tenures, holdings or tenancies.
(2) Subject to the provisions of sub-sections (2), (3), (4), (5) and (6) of section 20, the Government may also, simultaneously with or at any time after the publication of a notification under sub-section (1) in respect of the interests of any rent-receiver in any estate, taluk, tenure, holding or tenancy, acquire, by notification in the official Gazette , with effect from such date as may be specified in the notification (hereinafter referred to as the notified date), all or any of the lands in his khas possession of which he shall not be entitled to retain possession under the said section and so much of the lands in his khas possession as has been acquired under this sub-section and has not vested in the Government under clause (a) of sub-section (4), shall vest absolutely in the Government free from all encumbrances.
8[(2a) In a notification issued under this section, rent-receivers may be specified or described by name, or by reference to areas wherein they have interests, or in such other manner as the Government may determine.]
(3) The notification referred to in sub-section (1) or sub-section (2) shall be in such form and shall contain such particulars as may be prescribed.
(4) On and from the date specified in a notification under sub-section (1),-
(a) all interests of the rent-receivers in the estates, taluks, tenures, holdings or tenancies specified in the notification, including their interests in all lands in their khas possession, and interests in all sub-soil and rights to minerals, in such estates, taluks, tenures, holdings or
tenancies and also including the interests of any such rent-receiver in any building or part of a building standing on any such land and used primarily as office or cutchery for the collection of rent of any estate, taluk, tenure, holding or tenancy, shall vest absolutely in the Government free from all encumbrances:
Provided that nothing in this clause shall apply to any building within the homestead of the rent-receiver concerned;
(b) all arrears of revenue or rent and all cesses, together with interest, if any, payable thereon, remaining lawfully due to the Collector on the notified date in respect of any interest acquired under sub-section (1) shall, after the said date, continue to be recoverable from the person by whom they were payable and shall, without prejudice to any other mode of recovery, be recoverable by the deduction of the amount of such arrears, cesses and interest from the compensation money payable to such person under section 58, when so ordered by the Collector;
(c) all arrears of rent and all cesses, together with interest if any, due thereon, in respect of any period previous to the notified date payable to a rent-receiver in respect of any interest acquired under sub-section (1) which have not been barred by limitation shall, on and from the said date, vest in, and be recoverable by, the Government and shall, without prejudice to any other mode of recovery, be recoverable, from the persons by whom they were payable, by the deduction of the amount of such arrears, cesses and interest from the compensation money, if any, payable to such persons under section 58, when so ordered by the Collector;
(d) all amounts recoverable by the Government from a rent-receiver under the Bengal Embankment Act, 1882, or the East Bengal Embankment and Drainage Act, 1952 which remain outstanding on the notified date, whether on account of arrear dues or dues under future instalments under the said Acts, in respect of any interest acquired under sub-section (1), shall, without prejudice to any other mode of recovery, be recoverable by the deduction of the amounts of such arrear and future instalments from the compensation money payable to such rent-receiver under section 58 in respect of such interest, when so ordered by the Collector;
9[(dd) all arrears of agricultural income-tax recoverable by the Government from a rent-receiver under the Bengal Agricultural Income-tax Act, 1944, which remain outstanding on the notified date, in respect of any interest acquired under sub-section (1), shall, without prejudice to any other mode of recovery, be recoverable by the deduction of the amounts of such arrears from the compensation money payable to such rent-receiver under section 58 in respect of such interest, when so ordered by the Collector;]
(e) all tenants holding lands in such estates, taluks, tenures, holdings or tenancies directly under the rent-receiver specified in the notification under sub-section (1), shall become tenants directly under the Government and shall pay rent at the existing rate, in respect of the rent-paying lands so held by them, to the Government and not to anybody else:
Provided that in cases where no notification was issued under sub-section (2) of section 43 before the commencement of the East Bengal State Acquisition and Tenancy (Amendment) Ordinance, 1957, declaring that the Compensation Assessment-roll in respect of the interest of any such rent-receiver in any such estate, taluk, tenure, holding or tenancy had been finally published, all tenants holding lands in such estate, taluk, tenure, holding or tenancy directly under such rent-receiver shall, as tenants under the Government, be liable to pay rents in respect of the lands so held by them, except rent-free lands, at the rates determined in the record-of-rights finally published under sub-section (3) of section 19 subject to modification under section 53;
(f) all such rent-receivers shall be entitled to hold as tenants directly under the Government such of their khas lands as has not been acquired under sub-section (2) and shall be liable to pay to the Government, the rent determined for such lands under section 5;
10[(ff) pending the final publication of the record-of-rights under sub-section (3) of section 19 or determination of rents under section 5, as the case may be, the tenants referred to in the proviso to clause (e) and in clause (f) shall pay rents to the Government at the rates shown in the preliminary rent-rolls prepared under the rules made 11[under Chapter IV in the district other than the district of Sylhet; and, in the district of Sylhet, the tenants referred to in the proviso to clause (e) shall pay rents to the Government at the rates shown in the provisional rent-rolls, prepared on the basis of draft record-of-rights attested under the provisions of the Sylhet Tenancy Act, 1936, the Assam Land and Revenue Regulation, 1886, or the East Bengal State Acquisition and Tenancy Act, 1950, as the case may be, and the tenants referred to in clause (f) shall pay rent to the Government at the rates determined under section 5 and the rules made thereunder:
Provided that when any such rent is shown either at an enhanced or at a reduced rate in the record-of-rights finally published under sub-section (3) of section 19, or determined either at an enhanced or at a reduced rate under section 5, as the case may be, or when any such rent is enhanced or reduced under section 53, the tenant shall be liable to pay the balance or entitled to the adjustment of excess payment against future rent payable by him, as the case may be, with retrospective effect from the notified date;]
(g) an arrear of rent payable under 12[clauses (e), (f) and (ff)] 13[may, without prejudice to any other mode of recovery,] be recoverable under the Bengal Public Demands Recovery Act, 1913;
(h) a transferable tenure coming in whole directly under the Government under clause (e) shall be deemed to be a tenure as defined in section 1 of the Bengal Land Revenue Sales Act, 1868.
14[(4a) Notwithstanding anything contained in any other law for the time being in force, in computing the period of limitation for the recovery of any arrear of rent-payable under clauses (e), (f) and (ff) of sub-section (4) in the district of Sylhet, a period of twenty-four months on and from the date of acquisition under this Act of the rent-receiving interests to which such arrears relate shall be excluded.]
(5) The outgoing rent-receivers, whose interests have been acquired under this section, shall be entitled to compensation as provided in this Act.
Service of notice for furnishing return before notification15[3A. For the purpose of acquisition, under section 3, of the interest of any rent-receiver in any estate, taluk, tenure, holding or tenancy or of the lands in his khas possession the Revenue-officer may, at any time before the publication of a notification under sub-section (1) or sub-section (2) of that section in respect of such interest or lands, cause a notice to be served on such rent-receiver in the prescribed manner, directing him to furnish, within such time, not being less than sixty days from the date of service of the notice, as may be specified therein, a return in the prescribed form showing all or any of the following particulars, as may be required by such notice:-
(i) the total area and description of all estates, taluks, tenures, holdings and tenancies held by him and the annual revenue or rent and cesses payable by him in respect thereof to the Government or to his immediate superior landlord, as the case may be;
(ii) the names of the villages, thanas and districts in which the lands of the estates, taluks, tenures, holdings and tenancies are situated, together with a list of collection papers relating thereto, for a period not exceeding five years immediately preceding;
(iii) the area, description and classification of all lands in his khas possession with the names of villages and thanas in which they are situated;
(iv) the names of all co-sharers having joint collection with him, with their respective shares in such estates, taluks, tenures, holdings and tenancies; and
(v) such other information as the Revenue-officer may deem necessary.]
Service of notice to furnish returns, etc. and penalty for non-compliance4. (1) As soon as may be after the publication of a notification under sub-section (1) of section 3, the Revenue-officer may cause a notice to be served in the prescribed manner on every rent-receiver specified in such notification other than a rent-receiver whose properties are under the management of the Court of Wards under the Court of Wards Act, 1879, directing him to furnish,-
(a) a return in the prescribed form showing-
(i) the total area and description of the estate, taluk, tenure, holding or tenancy in respect of which his interests are acquired by the said notification and the annual revenue or rent and cesses payable by him in respect thereof to the Government or to his immediate superior landlord, as the case may be,
(ii) the names of the villages with thanas and districts in which the lands of the estate, taluk, tenure, holding or tenancy are situated and the total annual demand of rent and cesses of each village with a list of collection papers in support of the demand,
(iii) the area and description of the lands in his khas possession, and
(iv) the names of all co-sharers having joint collection with him, with their respective shares in such estate, taluk, tenure, holding or tenancy, and
(b) such other information, papers or documents as the Revenue-Officer may deem necessary,
and to hand over all papers of his sherista relating to the estate, taluk, tenure, holding or tenancy, to such officer and within such time, not being less than sixty days from the date of service of the notice, as may be specified in such notice:
Provided that it shall not be necessary for a rent-receiver to furnish such of the particulars as, in the opinion of the Revenue-officer, have already been correctly furnished by him pursuant to a notice under section 3A.
(2) The officer taking delivery of the papers mentioned in sub-section (1) shall grant a receipt for the papers handed over to him.
(3) All co-sharers having joint collection shall be jointly and severally liable to comply with the directions given in a notice under sub-section (1) of this section or section 3A so far as they relate to any estate, taluk, tenure, holding or tenancy held by them jointly.
(4) If any person, on whom a notice has been served under sub-section (1) of this section or section 3A, wilfully fails to comply with all or any of the directions contained in such notice within the time specified therein or within such further time as the Revenue-officer may allow in his discretion, or wilfully furnishes any incorrect information or suppresses any information, paper or document, in respect of any estate, taluk, tenure, holding or tenancy,-
(a) he shall be liable to a fine, to be imposed by the Revenue-officer after giving the defaulting person an opportunity of being heard, which may,-
(i) in the case of a revenue-paying estate or a rent-paying taluk, tenure, holding or tenancy, extend to five times the annual revenue of the estate or the annual rent of the taluk, tenure, holding or tenancy, as the case may be, and
(ii) in the case of a revenue-free estate or a rent-free taluk, tenure, holding or tenancy, extend to such amount not exceeding two thousand five hundred rupees as the Revenue-officer may fix in his discretion; and
(b) in addition, he may be deprived of the benefit of the ad interim payment as provided in section 6 if so ordered by the Revenue-officer.
(5) (i) If any rent-receiver, on whom a notice has been served under sub-section (1) fails to hand over the papers of his sherista relating to any estate, taluk, tenure, holding or tenancy in accordance with the direction contained in such notice within the time specified therein or within such further time as the Revenue-officer may allow in his discretion, the Revenue-officer or any other person authorised by him, may, with such assistance, if any, as he thinks necessary, enter upon any land or building, where the Revenue-officer has reason to believe that such papers may be found, and seize and take possession of such papers as he may consider essential for the management of such estate, taluk, tenure, holding or tenancy:
Provided that the Revenue-officer or such other person shall not enter upon any enclosed courtyard or garden attached to a building except with the consent of the inmate or occupier thereof or if such consent is refused, except after giving such inmate or occupier at least two hours’ notice in writing of his intention to do so:
Provided further that an inventory of the papers taken possession of by the Revenue-officer or such other person under this sub-section shall be furnished to the rent-receiver concerned by the Revenue-officer.
(ii) The provisions of this sub-section shall apply without prejudice to the provisions of sub-section (4).
(6) Any rent-receiver, who has handed over the papers of his sherista relating to any estate, taluk, tenure, holding or tenancy to an officer of the Government under sub-section (1), or any person interested in such an estate, taluk, tenure, holding or tenancy, shall be entitled to inspect such papers in the prescribed manner and to get copies of any such paper on payment of the prescribed fees.
Determination of rent khas lands of rent-receivers5. As soon as may be after the publication of a notification under sub-section (1) of section 3, the Revenue-officer shall determine, according to the principles laid down in sections 23, 24, 25, 25A, 26, 27 and 28, the rent of every parcel of lands in the khas possession of all rent-receivers specified in such notification and comprised in the estates, taluks, tenures, holdings or tenancies to which such notification relates.
Ad interim payment6. (1) A rent-receiver, whose interests in any estate, taluk, tenure, holding or tenancy are acquired under sub-section (1) of section 3, shall, with effect from the notified date, be entitled to receive annually in cash in respect of such interests, at such time and in such manner as may be prescribed, an ad interim payment at the rate of one-third of the net income on account of the demands of rent and cesses for any period after the notified date collected from such estate, taluk, tenure, holding or tenancy, as the case may be, in respect of such interests in the year to which such a payment relates.
(2) A rent-receiver, whose khas land is acquired under sub-section (2) of section 3, shall, with effect from the notified date, be entitled to receive annually in cash in respect of such land, at such time and in such manner as may be prescribed, an ad interim payment at the rate of five per centum of the amount of compensation payable for such land under sub-section (1) of section 39 and the provisions of sub-sections (2), (3) and (4) of that section shall apply mutatis mutandis in the matter of determination of such amount.
(3) For the purposes of sub-section (1) the net income from any estate, taluk, tenure, holding or tenancy for any year shall be computed by deducting from the gross collections, made by the Government in such year from such estate, taluk, tenure, holding or tenancy on account of the demands of rents and cesses for any period after the notified date due to the interests acquired under sub-section (1) of section 3, the following:-
(i) an amount equivalent to the sums which were or are determined to have been payable annually for such interests immediately before the notified date on account of revenue or rent and cesses to the Government or to the immediate superior landlord, as the case may be;
(ii) an amount equivalent to the amount of the taxes on such collections that would have been assessable, at the average rates under the Bengal Agricultural Income-tax Act, 1944 or the Income-tax Act, 1922 had not the provisions of section 3 been applied;
(iii) the expenditure, if any, incurred for the maintenance of any irrigation or protective works in such estate, taluk, tenure, holding or tenancy if the outgoing rent-receiver was legally bound to maintain them; and
(iv) collection charges not exceeding twenty per centum of the gross collections.
Explanation.- In this sub-section, “average rates” means the average rates of taxes at which assessment was made for the last time, before the notified date, under the provisions of the Bengal Agricultural Income-tax Act, 1944, or the Income-tax Act, 1922.
(4) In determining the amounts of deductions under sub-section (3), the Revenue-officer shall be guided by such rules as may be made in this behalf by the Government.
16[(4a) Notwithstanding anything contained in sub-sections (1), (3) and (4), the Government may pay to any such rent-receiver in cash, at such time and in such manner as may be prescribed, a sum, in lieu of ad interim payment, provided for in sub-section (1), calculated at the rate of one-sixth of the net income of such interest determined under section 35 or section 36 as the case may be, in the Compensation Assessment-roll finally published under section 42, subject to modification if any under section 54, for each year of which ad interim payment is due to him under sub-section (1) but not paid under that sub-section.]
(5) Nothing in this section shall apply to any estate, taluk, tenure, holding, tenancy or land held under wakf, wakf-al-al-aulad, debutter or any other trust.
Ad interim payment of respect of trust properties17[6A. (1) A rent-receiver, whose interest in any estate, taluk, tenure, holding or tenancy held under wakf, wakf-al-al-aulad, debutter or any other trust, are acquired under sub-section (1) of section 3, shall, with effect from the notified date, be entitled to receive annually in cash in respect of such interest at such time and in such manner as may be prescribed, an ad interim payment, as follows :-
(i) an annuity equivalent to so much of the net income of the estate, taluk, tenure, holding or tenancy as has been dedicated and applied exclusively to charitable or religious purposes without any reservation of pecuniary benefit for any individual;
(ii) for the portion of the net income, if any, of the estate, taluk, tenure, holding or tenancy, remaining after deduction of the annuity under clause (i), a sum calculated at the rate of three per centum of the amount of compensation payable of such portion of the net income under sub-section (1) of section 37.
(2) The amount of annuity referred to in clause (i) of sub-section (1) shall be determined in the same manner as is prescribed for the assessment of perpetual annuity under sub-section (3) of section 37 and the provisions of sub-section (4) of section 58 and sub-section (4) of section 59 shall apply in the matter of payment of such amount.
(3) For the purpose of clause (ii) of sub-section (1), the net income shall be determined in the manner provided in sub-sections (3) and (4) of section 6.
(4) A rent-receiver, whose khas land, held under wakf, wakf-al-al-aulad, debutter or any other trust, is acquired under sub-section (2) of section 3, shall, with effect from the notified date, be entitled to receive annually in cash in respect of such land, at such time and in such manner as may be prescribed, an ad interim payment as follows:-
(i) an annuity equivalent to so much of the net income of the land as has been dedicated and applied exclusively to charitable or religious purposes without any reservation of pecuniary benefit for any individual; and
(ii) for the remaining net income, if any, of the land, at the rate of three per centum of the amount of compensation payable for such land under sub-section (1) of section 39, and the provisions of sub-sections (2), (3) and (4) of that section shall apply mutatis mutandis in the matter of determination of such amount.
(5) The amount of annuity referred to in clause (i) of sub-section (4) shall be determined in the same manner as is prescribed for the determination of perpetual annuity under sub-section (1a) of section 39 and the provisions of sub-section (4) of section 58 and sub-section (4) of section 59 shall apply in the matter of payment of such amount.
Appeal7. Any person aggrieved by an order of the Revenue-officer under sub-section (4) of section 4 or section 5 or by an order of the Revenue-officer determining the amount of any ad interim payment under section 6 or section 6A may, within a prescribed period and in the prescribed manner present an appeal in writing to a prescribed superior Revenue Authority; and the decision of such Authority and also, subject only to such decision, an order of the Revenue-officer passed under the said section and sub-sections shall be final.
Payment and recovery of fines imposed under this Chapter8. The fine imposed under this Chapter shall be paid, by the person fined, in the prescribed manner within sixty days from the date of the order of the Revenue-officer imposing the fine or, when an appeal is presented against such order under section 7 within sixty days from the date of the disposal of such appeal; and in default of such payment the amount of such fine shall be recoverable as a public demand under the Bengal Public Demands Recovery Act, 1913.
[Omitted.][Sections 9, 9A, 9B, 9C and 9D were omitted by section 3 of the East Bengal State Acquisition and Tenancy (Amendment) Act, 1964 (East Pakistan Act No. XVII of 1964).]
Exemption of ad interim payments from attachments10. Notwithstanding anything contained in the Code of Civil Procedure, 1908, and the Bengal Public Demands Recovery Act, 1913, any amount payable to an outgoing rent-receiver under sub-section (1) or (2) of section 6 or sub-section (1) or of section 6A shall not be liable to attachment in execution of any decree or order of a Civil Court or of a certificate signed under the Bengal Public Demands Recovery Act, 1913, other than a decree or certificate for the recovery of arrears of revenue, rent or cesses due in respect of the estate, taluk, tenure, holding, tenancy or land to which such payment relates.
Special provisions regarding certain rent receiving interests held under wakf, wakf-al-al-aulad, debutter or other religious trust18[10A. (1) Notwithstanding anything contained in clauses (e) and (ff) of sub-section (4) of section 3 or in section 6A, the provisions of this section shall apply to the cases where the interest of a rent-receiver held under any wakf, wakf-al-al aulad, debutter or other religious trust have been acquired under sub-section (1) or sub-section (2) of section 3, but the Government have not exercised the right of possession over such interest till the date of commencement of the East Bengal State Acquisition and Tenancy (Amendment) Ordinance, 1960, by starting collection of rent and cesses from the tenants holding lands immediately under such interests, or by any other means.
(2) On and from the date of acquisition of such interests, the Mutwalli, Shebait or trustee as the case may be, holding such interest immediately before such date shall continue, and be deemed to have continued, to manage such interests as the agent of the Government till the last day of the agricultural year in which the publication of the notification under sub-section (2) of section 43, declaring that a Compensation Assessment-roll in respect of such interests has been finally published, is made, or till the time the Government exercise the right of possession over such interests whichever is later.
(3) Such Mutwalli, Shebait or trustee shall, as the agent of the Government, be entitled to collect, at the rates provided in, and subject to the provisions of, sub-section (4), all rents and cesses payable by the tenants to the Government in respect of such interests, and to collect the usufract of such interest in khas land, for the period from the date of acquisition of such interests till the last day of the agricultural year or till the exercise of the right of possession, as referred to in sub-section (2), whichever is later and to retain the proceeds of such collection or other income in lieu of ad interim payments under section 6A in respect of such interests and his remuneration, subject to payment to the Government annually, in the prescribed manner, of a sum equivalent to the total of the following amounts, namely:-
(a) the amounts which were, or are determined by the Collector to have been, payable annually for such interests immediately before acquisition on account of revenue or rent and cesses to the Government or to the immediate superior landlord, as the case may be, and
(b) the amount that would have been assessable as tax under the Bengal Agricultural Income-tax Act, 1944, in respect of the income from such interests, had not the interests been acquired:
Provided that-
(i) no such Mutwalli, Shebait or trustee shall be entitled to transfer, or to create any encumbrance or charge on, any such interest in any khas land in any manner otherwise than by a temporary lease, but no such temporary lease shall be given for a period exceeding one year at a time expiring on the last day of the agricultural year in which it is created, nor shall any tree be cut down or building demolished, except with the previous permission of the Collector and on such terms as the Collector may prescribe in that behalf; and any transfer or any encumbrance or charge created or any lease given in contravention of the provision thereof shall be null and void and the full value of any tree cut down or building demolished in such contravention shall be recoverable from the Mutwalli, Shebait or trustee as an arrear of rent or land revenue;
(ii) with effect from the 1st Baisakh, 1367 B. S., the amount payable under clause (a) shall be reduced by an amount equivalent to the amount which was, or is determined by the Collector to have been, payable annually by the tenants, directly under such Mutwalli, Shebait or trustee, in respect of such interests immediately before acquisition on account of the road and public works cesses under the Bengal Cess Act, 1880, or on account of the local rates under the Assam Local Rates Regulation, 1879, as the case may be; and
(iii) in the cases where any such Mutwalli, Shebait or trustee was entitled to receive, in respect of any interest referred to in sub-section (1), immediately before at the acquisition of such interest, any rent or cesses on account of any tenure, holding or tenancy either from the Government or from another rent receiver whose interests in such tenure, holding or tenancy have been acquired and taken possession of by the Government under the provisions of this Act, such Mutwalli, Shebait or trustee shall be entitled to the adjustment, against his annual liability to the Government under this section, of a sum equivalent to the amount that was, or is determined by the Collector to have been, payable to him annually on account of rent and cesses in respect of such tenure, holding or tenancy immediately before such acquisition, but no such adjustment shall be admissible with effect from the 1st Baisakh, 1367 B.S., on account of the road and public works cesses under the Bengal Cess Act, 1880, or on account of the local rates under the Assam Local Rates Regulation, 1879; and if the total amount available annually for such adjustment exceeds the amount of his total annual liability under this section, he shall be entitled to get the balance from the Government, after deduction, at the discretion of the Government, of any other sum due from him to the Government under any law or contract.
Explanation.- For the purposes of clause (b), the amount may be calculated at the average rate of tax at which the assessment was made for the last time, before the date of acquisition, under the provisions of the Bengal Agricultural Income-tax Act, 1944.
(4) The tenants referred to in sub-section (3) shall, in respect of the lands held by them subject to the payment of rents immediately before acquisition, be liable to pay rents in respect of such lands at the rates determined in the record-of-rights finally published under sub-section (3) of section 19, subject to modification under section 53:
Provided that pending such final publication of the record-of-rights, the tenants shall pay rents for such lands at the rates shown in the preliminary rent-rolls prepared under the rules made under Chapter IV and in cases where such preliminary rent-rolls also have not been prepared, the tenants shall pay rents at the rate existing immediately before acquisition till such preliminary rent-rolls are prepared:
Provided further that when any such rent is shown either at an enhanced or at reduced rate in the record-of-rights finally published under sub-section (3) of section 19 or when any such rent is enhanced or reduced under section 53, the tenant shall be liable to pay the balance or entitled to the adjustment of excess payment against future rent payable by him, as the case may be, with retrospective effect.
(5) The arrears of rent and cesses realisable by a Mutwalli, Shebait or trustee from a tenant under the provision of this section shall be recoverable as a public demand and the Mutwalli, shebait or trustee may apply to the Certificate Officer in the prescribed manner for the recovery of any such arrears under the provisions of the Bengal Public Demands Recovery Act, 1913.
(6) The Mutwalli, Shebait or trustee shall pay to the Government any amount on account of excess payment of rent made by a tenant under sub-section (4) remaining outstanding after adjustment under that sub-section against the rent subsequently payable by him during the period of management by such Mutwalli, Shebait or trustee.
(7) All sums payable by a Mutwalli, Shebait or trustee to the Government under sub-section (3) or sub-section (6) shall be recoverable as a public demand.
(8) The arrears of rent and cesses recovered by the Certificate Officer under sub-section (5) shall be paid to the Mutwalli, Shebait or trustee concerned after deducting therefrom all sums due from him to the Government under sub-section (3) and sub-section (6).
(9) Notwithstanding anything contained elsewhere in this Act or in any other law for the time being in force, in computing the period of limitation for the recovery of any arrears of rent and cesses payable by a tenant under sub-section (4), a period of twenty-four months on and from the date of the acquisition of the rent-receiving interest to which such arrears relate shall be excluded.
(10) Every such Mutwalli, Shebait or trustee shall furnish to the Collector, in such form and at such time as may be prescribed, a statement of accounts of collection of rent and cesses made by him under this section during the preceding year and of expenditure incurred by him out of such collection.
(11) No Court shall entertain any suit or application by any person claiming the benefits of this section in respect of any property or for a declaration that he is entitled to any such benefit, unless such person has applied to the Collector and the Collector has passed a final order declaring that he is not entitled to such benefits:
Provided that, if no such final order is passed by the Collector within a period of 3 months from the date of such application, the Mutwalli, Shebait or trustee, shall be entitled to bring a suit in the Civil Court after the expiry of the said period.