(8)When Government, by order, direct revision of cess under Section 9-A of the Act involving revision of the annual value, the provisions contained in the preceding Sub-rules shall mutatis mutandis apply;Provided that where revision of cess does not involve revision of the annual value of the land, the Collector or the officer exercising or delegated with the powers of the Collector shall prepare revised assessment roll in the Schedule 'D'. Every page of the revised assessment roll shall bear a certificate of correctness of entries made therein under the seal and signature of the Collector or the officer exercising or delegated with the powers of the Collector. A copy of the revised assessment roll certified in the manner shall be sent to the office of the Collector of the district and another copy shall be sent to the Tahasildar or, where there is no Tahasilder, to the Sub-divisional Officer for use and for communication to the Revenue collecting agent.
