37B. Preparation of valuation roll by Settlement Officer.
(1)When an order has been issued by the Board of Revenue under Section 37-A, the Settlement Officer shall, at the time of preparing or revising the record-of-rights for the local area, estate or tenure, or part thereof, to which such order relates prepare a valuation-roll showing the annual value of all lands comprised within such local area, estate or tenure.(2)Where the lands of a local area, estate or tenure, in respect of which a valuation-roll is to be prepared under sub-section (1), are situates in more than one district, the Settlement Officer may prepare the valuation-roll in respect of the lands lying in one district; and valuation may be effected and brought into force for the portion of the local area, estate or tenure situate in such district in accordance with the procedure hereinafter prescribed.
