12. Board of Revenue may order valuation and re-valuation.
- Upon the commencement of this Act in any district or part of a district the [Board of Revenue] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (B. & O. Act 1 of 1916), for 'Lieutenant-Governor'.] may order that a valuation shall be made of such district or part of a district;and from time to time, after the expiration of the term of five years from the beginning of the year in which the levy of the [cess] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (B. & O. Act 1 of 1916), for 'cesses'.] took effect in accordance with any such valuation, or with any re-valuation as hereafter provided in the section [or in Chapter II-A] [Inserted by the Bengal Cess (Amendment) Act, 1910 (Bengal Act 4 of 1910).], or at any time within twelve months previous to the expiration of such term,The [Board of Revenue] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (B. & O. Act 1 of 1916), for 'Lieutenant-Governor'.] may, if [they] [Substituted by Act 1 of 1916 for 'he'.] think fit, order that a re-valuation shall be made of any such district or part of a district, and such re-valuation shall take effect from beginning of such year as the [Board of Revenue] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (B. & O. Act 1 of 1916), for 'Lieutenant-Governor'.] may direct:[Provided that it shall be permissible for the Board of Revenue to direct that such re-valuation shall take effect from the beginning of the financial year next following the completion of the valuation roll of any estate or of any pargana, thana or other local division comprised in a district.] [Added by Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916).]
