Continuance of certificates

No certificate shall cease to be in force by reason of- (a) the property to which the demand relates ceasing to be under the charge or management of the Court of Wards of the Revenue authorities; or (b) the death of the certificate-holder. Where the Certificate Officer is satisfied that the property was, at the said date, in the possession of the certificate debtor as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the Certificate Officer shall disallow the claim.