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State of Bihar - Section

Section 37E in The Cess Act, 1880

37E. [ Publication of valuation-roll and hearing of objections. [Substituted by Act 1 of 1916.]

- When a valuation-roll has been prepared the Settlement Officer-
(a)shall publish it together with, and in the manner and for the period prescribed by the law for the time being in force for the final publication of, the record-of-rights; and
(b)shall receive objections to any entries in the valuation-roll made within two months of the publication of the said roll:
Provided that, if the Board of Revenue so directs, the valuation-roll may be published at any time after the final publication of the record-of-rights, in the manner and for the period prescribed by the law for the time being in force for the final publication of record of-rights:Provided also, that the Settlement Officer may extend the period within which objections will be received, if he thinks fit.]