¹[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.