Section 10 — Separation of shares held in common, by the opening of a separate account.

When a recorded sharer of a joint estate, held in common tenancy, desires to pay his shares of the government revenue separately, he may submit to the Collector a written application to that effect. The application must contain a specification of the share held in the estate by the applicant. The Collector shall then cause to be published in his own Office, in the Court of the Judge, Magistrate (or Join Magistrate, as the case may be,) and Moonsiffs, and in the Police Thannahs in whose jurisdiction the estate or any part thereof is situated, as well as on some conspicuous part of the estate itself, a copy of the application made to him. If, within six weeks from the date of the publication of these notices, no objection is made by any other recorded sharer, the Collector shall open a separate account with the applicant, and shall credit separately to his share all payments made by him on account of it. The date on which the collector his sanction to the opening of a separate account, shall be held to be that from which the separate liabilities of the share of the applicant commence

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