Refusal to be liable for assessment and consequences thereof

Refusal to be liable for assessment arrd consrquences there-of. 41) At any time within ninety days from the date of the announcement of an assessment the land holder or, where there are more land holders than one, my of them who would be individually or collective-ly liable for more than half the sum assessed, may give notice to (the Settlement Officer 'of refusal to be liable for the assessment.

1. (2) When the Settlement Officer receives a natice under sub-sec-tion
   • (I) the Collector may take possession of the estate and deal with it, as nearly as may be, as if the annulment of assessment thereof had been ordered as a process for the recovery of an arrear of land revenue due thereon.
2. (3) While the estate is in the possession of the Collector, the land-holder or land holders shall be entitled to receive from the State an allowance, to be fixed by the 1 [Divisional Cmmissioner,] which . shall not be Iess than five or more than ten per cent of the net in-come realized by the Collectar from the estate.