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State of Bihar - Section

Section 37H in The Cess Act, 1880

37H. Submissions of valuation-roil to Collector and Collector's procedure thereupon.

- [(1) When the valuation-roll has been published and objection have been heard and disposed of, the Settlement Officer shall submit it to the Collector.] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 Bihar and Orissa Act 1 of 1916) for the original sub-section.]
(2)On receipt of such valuation-roll the Collector shall note thereon the total annual value of each estate and of the tenures therein comprised, and the amount of revenue annually payable to the Government on which the deduction specified in Section 41 is to be calculated.
(3)The Collector shall not entertain any objection against total annual value of any estate or tenure which has been calculated under sub-section (2), except on the ground that an error or omission has been made in calculating the same.