Assessment and recovery of contribution and costs and expenses :

(1) The contributions, costs and expenses payable under Sections 63 and 64 shall be assessed on and notified to Trustee of the Religious institution concerned in the prescribed manner. The assessment shall be made by the Commissioner on the basis of average income of the preceding three years for the following three years. The Commissioner if he considers necessary may call for reports from Assistant Commissioners in this behalf. (2) (a) Such Trustee may, within fifteen days from the date of the receipt of such notice or within such further time as may be granted by the Commissioner prefer his objection thereto, if any, to the Commissioner in writing. Such objection may relate either to his liability to pay or to the amount specified in the notice. The Commissioner shall consider such objection and give his decision confirming withdrawing or modifying his original notice. (b) Within one month from the date of receipt of the notice of assessment, or when objection has been preferred, within one month from the date of the decision of the Commissioner or within such further time as may be granted by him, such Trustee shall pay the amount specified in the original notice or the amount as fixed by the Commissioner on objection. (3) If the Trustee fails to pay the amount aforesaid within the time allowed, the Collector of the district in which any property of Religious institution is situated shall, on a requisition made to him in prescribed manner by the Commissioner and subject to the provisions of this Section, recover such amount as if it were an arrear of land revenue. (4) The Collector of the district shall, on receipt of a requisition under Sub-Section (3), withhold the amount mentioned therein out of the Tasdik or any other allowance payable by the State Government to the Religious institution concerned, but where the Tasdik or any other allowance is insufficient for the purpose the said Collector shall withhold the amount available and recover the balance as if it were an arrear of land revenue. (5) Places of worship, including temples and tanks and places where Utsavams performed, idols, Vahanams, jewells and such vessels and other articles of the Religious institution as may be necessary in accordance with the usage of the institution for purposes of worship or ceremonial processions shall not be liable to be proceeded against in pursuance of Sub-Sections (3) and (4). (6) Instead of selling the property after attachment thereof under the provisions of the Madras Revenue Recovery Act, 1864 (Madras Act II of 1864) or the Bihar and Odisha Public Demands Recovery Act, 1914 (Bihar and Odisha Act IV of 1914) as the case may be, it shall be open to the said Collector at the instance of the Commissioner to appoint a Receiver to take possession of the property or such portion thereof as may be necessary and collect the income thereof until the amount sought to be recovered is realized. The remuneration, if any, paid to the Receiver and the other expenses incurred by him, shall be paid out of the income of the institution concerned. (7) Any objection which could be preferred or which was preferred and rejected by the Commissioner under Sub-Section (2) shall not be entertained under Section 9 of the Bihar and Odisha Public Demands Recovery Act, 1914 (B. and O. Act IV of 1914) and the said Section shall be deemed to be amended accordingly for the purpose of this Act in the matter of issue of Certificate under that Act. (8) No suit, prosecution or other legal proceeding shall be entertained in any Court of law against the State Government or any Officer or Servant of the State Government for anything done or intended to be done in good faith in pursuance of this Section.