(2)[ Where any alteration has been made in the total annual value of any estate or tenure as the result of any decision under Sections 40, 104-H, 105, 105-A, or 106 of the [Bengal Tenancy Act, 1885] [Added by Act 1 of 1916.] or under Sections 61, 85, 86 or 81 of the Chotanagpur Tenancy Act, 1908. [or under Sections 47, 126, 128, 129 o 130 of the Orissa Tenancy Act, 1913] or under any other law for the time being in force, a corresponding correction shall be made in valuation-roll by the Settlement officer or by the Collector after its publication:Provided that no such correction shall be made after the beginning of the year in which the Board of Revenue have directed that the re-valuation shall take effect, unless the result of such correction is to reduce a valuation]
