(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] or under Sections 61, 85, 86 or 87 of the Chota Nagpur Tenancy Act, 1908, [or under Sections 47, 126, 128, 129 or 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.] [Added by ibid.]Note. - Due notice should be given by the Collector to the holders of estates or tenures affected by changes made in the roll after final publication.