47. Whenever any estate or tenure is held jointly by two or more zamindars or tenure-holders, all such zamindars and tenure-holders shall be jointly and severally liable in respect of every liability imposed on zamindars or tenure-holder respectively by this Act, and any share-holder in any estate or tenure who may have paid the amount finally apportioned to such estate or tenure may recover from his co-sharers such sums as may be payable in respect of their shares as arrears of rent, or may take credit for such sums in any adjustment of accounts between himself and his co-sharers.