section 40
Publication and effect of rules made under section 39
The Bengal Public Demands Recovery Act, 1913(1) Rules made and sanctioned under section 39 shall be published in the Official Gazette, and shall, from the date of publication or from such other date as may be specified, have the same force and effect as if they had been contained in Schedule II. (2) All references in this Act to the said Schedule II shall be construed as referring to that Schedule as for the time being amended by such rules. The claimant or objector must adduce evidence to show that-(a) (in the case of immovable property) at the date of the service of the notice under section 7, or (b) (in the case of movable property) at the date of the attachment, he had some interest in, or was possessed of, the property attached. The claimant or objector must adduce evidence to show that- (a) (in the case of immovable property) at the date of the service of the notice under section 7, or (b) (in the case of movable property) at the date of the attachment, he had some interest in, or was possessed of, the property attached.
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