22. Upon the completion of the erection of boundary-marks on any tract of land of which the survey may have been ordered, or on any convenient portion thereof, the Collector shall forthwith prepare a statement of all expenses incurred in respect of such boundary-marks.

23. Such statement shall show the total number of marks of each description which have been erected on such tract or portion of such tract, the aggregate cost of erecting all the mark of each description, the names of the estates and mouzas within, or on the boundaries of, which any marks been erected, and the total number of marks of each description erected within or on the boundary of each estate.

24. Upon the completion of such statement the Collector shall provisionally apportion the aggregate expenses of erecting the marks among the estates specified, with reference to the number of boundary-marks of each description which have been erected within or on the boundary of each estate

25. So soon as the provisional apportionment shall have been made as required by the last preceding section, the Collector shall cause a notice to be served on the zamindar of every estate on which the expenses have been apportioned–(a) specifying the sum which has been apportioned on his state, and, as far as can be calculated the sumwhich he will be required to pay on account of the service of notices on him under this section and section 29;(b) informing him that the said statement is open to inspection in the office of the Collector;(c) calling on him to appear in person, or by agent properly authorised, at the office of the Collector on a date to be specified in the notice (not being less than two months after the issue of the notice), on which date the Collector will proceed to consider any objections which may be made to the provisional apportionment of expenses;(d) warning him that if he does not appear on the date fixed in pursuance of the notice, he will be deemed to have waived all objections, to the share of the expenses apportioned to his estate;and (unless as otherwise hereinafter provided in sections 31, 32 and 33);(e) informing him that, under this Act, he is entitled to recover a portion of the amount which shall be finally made payable in respect of his estate under section 26, from such tenure-holders on his estate as are made liable to bear a portion of such expenses by sections 16 and 17 (of which sections a copy shall be annexed to the notice); and that in order to enable the collector to apportion the said amount among the said tenure-holders, he may give in a list of all such tenures, as defined in this Act, held directly from him, with a specification of the number of boundary-marks of each description which are erected within or on the boundary of each tenure;(f) and warning him that if he fails to give in a list of tenures as aforesaid on or before the said date, he will be deemed to have given up all claim to recover from the tenure-holders any part of the amount for which he may be held liable under section 26.

26. On the date fixed in such notice the Collector shall proceed to consider all objections which may be made to the provisional apportionment, and to make such final apportionment of the expenses shall seem to him fit. In making such final apportionment the costs of serving all notices under section 25 shall be distributed rateably among the estates concerned, in proportion to the share of the expenses of erecting boundary-marks which may be apportioned to each estate; and the amount so finally apportioned as payable in respect of each estate, together with the costs of serving notices, rateably distributed as aforesaid, shall be due to the Collector from the zamindars of such estates.

27. Notwithstanding anything contained in the last preceding section, the Collector may postpone the final apportionment if it shall appear to him that a notice under section 25 has not been served on the zamindar of any estate which should be made liable for a portion of the expenses, or for any other sufficient reason.

28. Any zamindar failing to appear on the date fixed in the notice served on him under section 25 will be deemed to have waived all objections to the payment of the amount apportioned to his estate, and will not be entitled to prefer any objections thereto on any subsequent date; and any zamindar failing to give in a list of tenures ( when called upon under section 25 to give in such list), on or before such date, will be deemed to have given up all claim to recover from the tenure-holders any part of the amount which may have been apportioned as payable in respect of his estate under section 26.

The notice issued under this section shall assign to the zamindar, or to the zamindar jointly with tenure-holders, the boundary-marks which they are legally bound to preserve under the provisions of section 19, and in respect of which they will be held liable to pay the costs of re-erection, maintenance and repair, under the provisions of section 20.

29. So soon as the expenses shall have been finally apportioned under section 26 among the estates concerned as hereinbefore provided, the Collector shall issue a notice in respect of every estate, specifying the amount finally apportioned as payable in respect of the estate, and requiring the zamindars to pay such amount to the Collector, together with the costs of serving such notice, within one month of the issue of the notice. If such amount be not paid to the Collector within such period, the same, with interest, at such rate, not exceeding six per centum per annum, as the Government may from time to time determine, may be levied as provided in section 57.

30. If the zamindar of any estate shall give in a list of tenures, as referred to in section 25, with an application to the Collector to apportion between his estates and the tenures the amount which has been apportioned as payable in respect of his estates as aforesaid, the Collector shall proceed to make a provisional apportionment of the said amount between the zamindar and the tenure-holders, to serve notices on the said tenure-holders in the manner provided in section 25, and to make a final apportionment among the said zamindar and tenure-holders in the manner provided in section 26 and 27; and the provisions of section 28 shall be applicable to such tenure-holders:

Provided that no separate notice shall be served under this section in respect of the provisional or final apportionment of the sum payable in respect of any tenure, if such sum be less than two taka; but in respect of all such sums it shall be sufficient to publish a list showing the sums apportioned as payable. Such list shall be published by being posted at the office of the subdivisional officer and at a conspicuous place in some village within which lands appertaining to the tenure are situate.

31. Notwithstanding anything in this Part contained, whenever the Collector may consider that he has sufficient information (whether derived from papers compiled for the purposes of the road-cess, from inquiries made in the course of proceedings under this Act, or otherwise) to enable him in a summary way to make an apportionment of any expenses recoverable under this Act in respect of any estate, between the zamindars of, and the holders of, tenures in such estate, the Collector may, as soon as possible after he shall have made a provisional apportionment under section 24 of the sum payable in respect of such estate, and without calling on the zamindar to give in any list of tenures as provided in clause (e) of section 25, proceed to make a provisional apportionment between the zamindars and the tenure-holders of such estates of the sum which has been provisionally apportioned under section 24 as payable in respect of the estate.

32. Whenever any provisional apportionment of the sum payable between the zamindars and the tenure-holders may have been made summarily, as provided in the last preceding section, the notice to be served on the zamindar under section 25 shall inform the zaminder, in addition to the particulars specified in clauses (a), (b), (c) and (d) of the said section, and instead of those specified in clauses (e) and (f), that under this Act he is entitled to recover a portion of the amount which shall be finally apportioned as payable in respect of his estate under section 26 from the tenure-holders on his estate; and that the Collector has made a provisional apportionment of the said sum between the zamindar and tenure-holders according to a list which shall be annexed to the said notice; and shall warn him- that if he fails to prefer any objection to such provisional apportionment on or before the date specified, he will be deemed to have given up all right to prefer any such objection at any future time; and that the Collector will proceed to make such apportionment final, or to make any modifications in it which he may think fit: Provided that the sum finally made payable by the zamindar shall not exceed the sum apportioned upon him in the said provisional apportionment between the zamindars and the tenure-holders.

33. As soon as a provisional apportionment between the zamindar and the tenure-holders shall have been made summarily as provided in section 31, the Collector shall proceed to serve notices on the tenure-holders concerned in the manner provided in section 30, and to do all other things as if the said provisional apportionment upon tenure-holders had been made on a list given in by the zamindar under section 30.

34. In apportioning the amount among the zamindars and the tenure-holders the Collector shall first deduct such sum as he shall consider to be fairly payable by the zamindar in respect of lands not included in any tenure, and respect of his interest in lands which are included in tenures; and in apportioning the remainder among the tenures he shall take into consideration the number of pillars erected within or on the boundary of each tenure, the extent of each tenure, and the distance at which it is situated from the boundary-marks; but no tenure shall be made liable for any portion of the sum so apportioned, unless some part of it be situated within fifteen hundred feet from some boundary-mark.

35. So soon as the final apportionment among tenure-holders under section 30 shall be completed, the Collector shall cause to be issued notices to each of the said tenure-holders stating the amount payable in respect of each of their tenures, with interest (if any ) calculated at the annual rate of six per centum from the date on which the zamindar paid to the Collector the sum which was apportioned on his estate under section 26, and the cost of serving upon the tenure-holder the notice under this section and calling upon him to pay the total amount so due to the zamindar of the estate of which the tenure is a part, within one month of the date of the notice:

Provided that no separate notice shall be served under this section on any tenure-holder who is required to pay a sum of less than two taka as his share of the expenses apportioned under this Act; but in respect of such sums it shall be sufficient to publish a list in the manner prescribed by section 30, and no costs incurred in respect of publication of any such list shall be recoverable from any person mentioned therein as liable to pay less than two taka.

36. Notwithstanding anything contained in section 35, the Collector shall not issue the notices therein mentioned to the tenure-holders until the zamindars concerned shall have deposited with the Collector the full amount of the costs of serving all the notices, and of publishing the lists as required by that section.

37. The provisions of sections 25, 26, 27, 28, 29, 30, 34 and 35 shall be applicable, as far as possible, to every case in which any tenure-holder who has been made liable for the payment of any share of expenses under this Act may apply to the Collector to apportion the amount for which he has been made liable between himself and the holders of subordinate tenures direct from himself; and the provisions of sections 31, 32 and 33, regarding the procedure for making a provisional apportionment in a summary way between a zamindar and the tenure-holder on his estate, shall be applicable, as far as possible, to the provisional apportionment of expenses between the holder of a tenure and the holders of under-tenures within his tenure: Provided always that no such apportionment shall be made in respect of raiyats who have a right of occupancy only, and whose rent is not fixed in perpetuity.

38. Every zamindar or tenure-holder to whom any sum is payable under the preceding sections may recover the same with interest as aforesaid in the manner provided by any law for the time being in force for the recovery of arrears of rent in respect of the tenure for which the sum is due.

39. The provisions of this Part shall apply to all sums expended by the Government since the first day of November, 1874, in erecting boundary-marks.