(1)[An assessment, the undertaking of which has been sanctioned under the provisions of section 49] [Substituted for the words 'An assessment of the land-revenueof a district or tahsil' by Punjab Act 3 of 1928.] shall not be considered final until it has been confirmed by the [State Government] [Substituted for the words 'Local Government' by the Government of India (Adaptation of Indian Laws) Order, 1937, and the Adaptation of Laws Order, 1950.](2)At any time before an assessment is so confirmed the Commissioner or Financial Commissioner may [subject to the provisions of sub-section (3)] [Inserted by Punjab Act 3 of 1928, Section 8.] modify the assessment of any estate. [-] [The words 'in the district or tahsil' were omitted by Punjab Act 3 of 1928.].(3)[ Before an enhancement is ordered under the provisions of sub-section (2) the Commissioner or the Financial Commissioner, as the case may be, shall cause reasonable notice to be given to the landowners by proclamation published in the manner described in section 22, to show cause in a petition addressed to the Revenue-officer why the proposed enhancement should not be ordered, and the Revenue-officer shall enquire into any objections raised by any land-owner and submit such petition received with his report thereon to the Commissioner or the Financial Commissioner, who shall consider the petition and the report and shall also hear the petitioner if he so desires.] [Substituted for the old sub-section (3) by Punjab Act 3 of 1928.]
