(1)On receipt of an order under section 12 or section 15 for the valuation or revaluation of a district] or part of a district the Collector may divide the district or part thereof into as many suitable units as he considers necessary and shall determine in accordance with such rules as the [State Government] [section 107D inserted by Bengal Act 11 of 1934.] may make a fair and uniform acreage rate for the district or part thereof, as the case may be, or, if the district or part thereof has been divided into units, a fair and uniform acreage rate for each unit.
