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State of Bihar - Section

Section 37D in The Cess Act, 1880

37D. Powers and functions of Settlement Officer in regard to valuation of rent-free lands.

- Notwithstanding anything contained in Section 37-C, the Settlement Officer may, for the purpose of ascertaining or fixing the annual value of any land held without payment of rent, other than land mentioned in Section 33, and other than estates entered on the general register of revenue-free lands of the district, exercise any of the powers and functions which are exercisable by a Collector under Chapter IV.