Section 14E(3) in West Bengal Land Reforms Rules, 1965.
(3)(a)When an Assessment Roll has been prepared, the Revenue Officer shall publish the same in draft in a manner similar to that provided in clause (g) of this sub-rule and shall also send a copy thereof along with a notice in Form No.15 to the raiyat or intermediary, as the case may be, at his last known address.(b)A separate Assessment Roll shall be prepared and published in respect of each raiyat and intermediary in a family where there are more than one raiyat or intermediary or both in the family whose khas land or rights and interest in land have vested in the State.(c)Within thirty days from the date of publication of the Assessment Roll under clause (a), the raiyat or the intermediary, as the case may be, may file before the Revenue Officer an objection in Form No. 16 in respect of any entry therein or any omission therefrom relating to his rights and interests in land that have vested in the State.(d)The order of the Revenue Officer in deciding an objection filed under clause (c) shall contain a concise statement of the fact of the case, the points for determination, the decision thereon and the reasons for such decisions.(e)An appeal may be filed by a raiyat or an intermediary, as the case may be, against the order of a Revenue Officer under clause (d) to the Collector 'under section 54 within sixty days from the date of the order of the Revenue Officer.(f)Where no objection has been filed under clause (c) or where all such objections have been disposed of but no appeal-has been filed under clause (e), or where an appeal has been filed under clause (e) and disposed of, the Revenue Officer shall make such alterations, if any, in the Assessment Roll as may be necessary to give effect to any order passed on objection or on appeal. as the case may be, and shall cause the Roll or the Assessment Roll so altered to be finally published. The Revenue Officer shall not cause an Assessment roll to be finally published till the appeal, if any, filed under clause (e) is disposed of.(g)An Assessment Roll shall be finally published under clause (f) by placing it for public inspection free of charge during a period of not less than one month at such convenient place in the locality as the Revenue Officer may determine, and shall cause a public notice to be given to that effect. The Revenue Officer shall make a certificate stating the fact of such final publication and the date thereof and shall date and subscribe the same with his name and official designation. A copy of the Assessment Roll finally published shall be sent to the raiyat or the intermediary, as the case may be, with a notice in Form No.17.(h)The Revenue Officer shall prepare and publish an Assessment Roll under the guidance and supervision of the Settlement Officer of the district within whose jurisdiction he is posted.(i)The Settlement Officer of a district may direct preparation and publication of Assessment Roll by such Revenue Officers under him as he may select and may issue such instructions to the Revenue Officer as he may think necessary regarding the manner in which an Assessment Roll shall be prepared and published.(j)The Settlement Officer of a district may cancel any draft Assessment Roll published under clause (a) and may order de novo preparation and publication of the said Assessment Roll by the Revenue Officer who prepared and published it or by any other Revenue Officer selected by the Settlement Officer for the purpose. A copy of the order of the Settlement Officer cancelling an Assessment Roll shall be sent to the raiyat or intermediary, as the case may be.(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.(l)After an Assessment Roll is finally published it shall be sent to the Collector for payment.(m)Every Revenue Officer in charge of preparation and publication of an Assessment Roll shall maintain a register in such form as may - be specified by the Board of Revenue, West Bengal and shall initial with date each entry in the said register.(n)The amount determined in an Assessment Roll shall bear interest at the rate of three percent um per annum(i)when a land has vested in the State, for the period from the date of taking over of possession of the land by the Revenue Officer to the date of final publication of the Assessment Roll; and(ii)when rights and interests in tenanted land have vested under section 3A for the period from the date of such vesting to the date of final publication of the Assessment Roll.
