44. Notwithstanding anything contained in any other law for the time being in force or in Chapter II of this Act or in any contract, but subject to the provisions of clauses (a), (b), (c) and (d) of sub-section (4) of section 3 and sub-section (3) of section 46E, on the publication of a notification in the official Gazette under sub-section (2) of section 43, declaring that a Compensation Assessment-roll has been finally published, the following consequences shall ensue, namely:- (1) all the interests of all the proprietors in their respective estates, of all the tenure-holders in their respective tenures and of all other rent-receivers in the holdings or tenancies respectively let out by such rent-receivers within the area to which such roll relates or in such parts of such estates, tenures or holdings, or tenancies, as the case may be, as are within such area including the interests of all such proprietors, tenure-holders and other rent-receivers in all lands comprised in such estates, tenures and holdings or tenancies or part of such estates, tenures and holdings or tenancies within such area which are in the khas possession of such proprietors, tenure-holders and other rent-receivers and the interests of all such rent-receivers in all sub-soil including any rights to minerals in such estates, tenures and holdings or tenancies or part of such estates, tenures and holdings or tenancies within such area other than the interests which have already been acquired under Chapter II or sub-section (3) of section 46E shall, with effect from the first day of the agricultural year next following the date of publication of such notification in the official Gazette , be deemed to have been acquired by the Government and vest absolutely in the Government free from all encumbrances but subject to the right of such proprietors, tenure-holders and other rent-receivers specified in clause (2); (2) each proprietor, tenure-holder and other rent-receiver, whose interests in any estate, tenure or holding or tenancy or in any part of any estate, tenure or holding or tenancy, as the case may be, within the area to which such roll relates, are acquired under this Act, shall, with effect from the first day of the agricultural year next following the date of publication of such notification in the official Gazette , be entitled to retain possession of an hold, subject to the provisions of this Act, as a tenant directly under the Government all lands of which he is entitled to retain possession under Chapter IV and, be liable to pay rent for such lands to the Government ; (3) the interests of all cultivating raiyats, cultivating under-raiyats and non-agricultural tenants in all lands held by such raiyats, under-raiyats and non-agricultural tenants within the area to which such roll relates in excess of the lands of which such raiyats, under-raiyats or non-agricultural tenants are entitled to retain possession under Chapter IV, including the interests in the sub-soil of all lands so held in excess and all rights to minerals therein other than the interests which have already been acquired under any other provision of this Act shall, with effect from the first day of the agricultural year next following the date of publication of such notification on the official Gazette , be deemed to have been acquired by the Government and vest absolutely in the Government free from all encumbrances; (4) all cultivating raiyats, cultivating under-raiyats and other tenants holding lands, within the area to which such roll relates, immediately before the first day of the agricultural year next following the date of such publication of such notification, shall, with effect from the first day of the said agricultural year, if they have not already become tenants directly under the Government under any other provision of this Act, become tenants directly under the Government and shall have the right to continue to hold, subject to the provisions of this Act, as tenants under the Government such of those lands as have not vested in the Government under item (3) or under any other provision of this Act and shall be liable to pay rent to the Government in respect of the lands so continued to be held; (5) all arrears of revenue and all cesses together with interest, if any, payable therein other than the arrears, cesses and interest referred to in clause (b) of sub-section (4) of section 3, remaining lawfully due on the first day of the agricultural year next following the date of such publication of such notification in respect of any estate within the area to which such roll relates shall, after the first day of the said agricultural year, continue to be recoverable from the outgoing proprietor by whom they were payable, and shall, without prejudice to any other mode of recovery, be recoverable by the deduction of the amount of such arrears and cesses and interest from the compensation money payable to such proprietor under this Act, when so ordered by the Collector; (6) all amounts, recoverable by the Government from a rent-receiver under the Bengal Embankment Act, 1882 or the East Bengal Embankment and Drainage Act, 1952, which remain outstanding on the first day of the agricultural year next following the date of such publication of such notification and are not already covered by clause (d) of sub-section (4) of section 3, whether on account of arrear dues or dues under future instalments under the Bengal Embankment Act, 1882 or the East Bengal Embankment and Drainage Act, 1952, shall, without prejudice to any other mode of recovery, be recoverable by deduction of the amount of such arrear and future instalments from the compensation money payable to such rent-receiver in respect of the interests of lands to which such outstanding amounts relate, when so ordered by the Collector; ¹[(6a) all arrears of agricultural income-tax recoverable by the Government from a person under the Bengal Agricultural Income-tax Act, 1944, which remain outstanding on the first day of the agricultural year next following the date of such publication of such notification and are not already covered by clause (dd) of sub-section (4) of section 3, shall, without prejudice to any other mode of recovery, be recoverable by the deduction of the amounts of such arrears from the compensation money payable to such person under section 58 in respect of the interests or lands to which such outstanding amounts relate, when so ordered by the Collector;] (7) all arrears of rent and all cesses, together with interest, if any, due thereon, in respect of any period previous to the first day of the agricultural year next following the date of such publication of such notification, which have accrued due in respect of any tenure, holding or land to which such roll relates, and which have not been barred by limitation or have not already vested in the Government under clause (c) of sub-section (4) of section 3, shall, on and from the first day of the said agricultural year, vest in and be recoverable by the Government and shall, without prejudice to any other mode of recovery, be recoverable from the persons by whom they were payable by the deduction of the amount of such arrears, cesses and interest from the compensation money, if any, payable to such persons under section 58, when so ordered by the Collector; (8) with effect from the first day of the agricultural year next following the date of such publication of such notification, the ad interim payments under section 6, in respect of the rent-receiving interests or lands for which compensation has been assessed in the Compensation Assessment-roll to which such notification relates, shall cease; and the total amount of ad interim payments made under sub-section (1) or (2) or (4a) of the said section in respect of any such interests or lands, less an amount calculated at the rate of three per centum per annum on the amount of compensation assessed for such interests or lands in such roll from the date from which ad interim payments for such interests or lands became payable under that section till the last day of the agricultural year in which such notification is so published, shall be deducted from the amount of such compensation.