37. Collector may reduce valuation and may value and assess omitted and newly-formed estates and tenures. -
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;] [Words substituted by Act 5 of 1915.]or from making a valuation of and assessing and levying cess under the rules laid down 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.[37A-37-1.] -(Chapter IIA.)-Repealed by Bengal Act 11 of 1943.
