Section 14E(4) in West Bengal Land Reforms Rules, 1965.
(4)(a)A supplementary Assessment Roll may be prepared and published in respect of a raiyat or an intermediary, as the case may be, if more land or rights and interests in land are found to have vested under the Act than that shown in the Assessment Roll or Rolls already published. No supplementary Assessment Roll shall be prepared by a Revenue Officer without obtaining prior approval of the Settlement Officer in writing.(b)Where more Assessment Rolls than one have already been finally published by a Revenue Officer or by more Revenue Officers than one in respect of a raiyat or an intermediary, as the case may be, the amounts of the said Assessment Rolls may be paid separately with prior approval of the Settlement Officer, and where the Assessment Rolls have been published by Revenue Officers posted in two or more districts, with prior approval of the Director of Land Records and Survey, West Bengal. Such Assessment Rolls shall not be paid if the same vested land or rights and interests in the same land is shown in two or more of the said Assessment Rolls without making necessary corrections. A supplementary Assessment Roll shall be treated as a separate Roll for the purpose of payment.
