37. [ Collector may reduce valuation. [Re-numberred as sub-section (1) of Section 37 by Act 17 of 1954.]
(1)Nothing in Section 36 contained shall be held to debar the Collector, with the sanction of the [Commissioner], from making at any time any reduction which he may think fit in the valuation, of any estate or tenure;]and may value and assess omitted and newly formed estate and tenures. - or from making a valuation of and assessing and levying cess under the rules laid in this Part upon, any estate or tenure which for any reason whatever has been omitted from the valuations and assessments for the time being in force, or which was not in existence when such valuation or assessment was, made.(2)[ When the rent of land comprised in any estate or tenure has been commuted to money rent under Section 40 of the Bihar Tenancy Act, 1885 or Section 61-A of the Chotanagpur Tenancy Act, 1908 or when the rent of any tree or bamboo growing on such land has been commuted to money-rent under Section 40-B of the Bihar Tenancy Act, 1885 on any date subsequent to the 1st April, 1946, the Collector may with the sanction of the Commissioner make any reduction in the valuation of such estate or tenure for the year in which such commutation became operative and re-assess the cess leviable for the estate or tenure; and the valuation and assessment so made shall remain in force until another revaluation and assessment in substitution therefor have been ordered and completed.] [Inserted by Act 17 of 1954.][Chapter II-A] [Chapter IIA (Sections 37A to 37I) Inserted by Act 4 of 1910.] Procedure for valuation of lands in respect of which a record-of rights is being prepared, revised or maintained
