- In the case of lands acquired under any rules issued by, or under the authority of, the Government for sale, lease grant or clearance of waste-lands, or held directly from Government, and used for the cultivation of tea, coffee or cinchona, the Collector shall, in lieu of the notice prescribed by Section 16, cause a notice to be served calling on the holder of such lands to lodge, within two months of the service of such notice, a return in the form in Schedule C contained, giving the particulars in such form set forth; and the annual value of such lands shall be fixed at ten rupees in respect of every acre therein entered as cultivated, unless the Board of Revenue shall in any particular case prescribe a lower rate.The provisions of Sections 18 and 21 shall apply to all lands in respect of which a notice has been issued under this section.Publication of Valuation Rolls and Duration of Valuations
