Section 14E(3)(f) in West Bengal Land Reforms Rules, 1965.
(f)Where no objection has been filed under clause (c) or where all such objections have been disposed of but no appeal-has been filed under clause (e), or where an appeal has been filed under clause (e) and disposed of, the Revenue Officer shall make such alterations, if any, in the Assessment Roll as may be necessary to give effect to any order passed on objection or on appeal. as the case may be, and shall cause the Roll or the Assessment Roll so altered to be finally published. The Revenue Officer shall not cause an Assessment roll to be finally published till the appeal, if any, filed under clause (e) is disposed of.