36. Valuation and re-valuation to be in force for five years.
- Except as otherwise in this Part expressly provided, every valuation and re-valuation made under this Chapter shall remain in force for the term of five years from the date fixed by the [Board of Revenue] [Substituted by the Bengal Cess (Amendment) Act, 1910 (Bengal Act 6 of 1910), for the-words 'Lieutenant-Governor'.] under Section 12 as the date from which the cess leviable in pursuance thereof shall take effect, and thereafter, until another revaluation and assessment in substitution thereof shall have been ordered and completed.
