Section 14E(3)(k) in West Bengal Land Reforms Rules, 1965.
(k)The Board of Revenue, West Bengal may cancel an Assessment Roll finally published under clause (t) and may order that the Settlement Officer shall cause it to be prepared and published de novo. On receipt of such an order the Settlement Officer shall direct a Revenue Officer under him to prepare and publish the Assessment Roll de novo. Copy of the order cancelling a finally published Assessment Roll shall be sent to the Settlement Officer and the Collector of the district and also to the raiyat or the intermediary, as the case may be.