26. Collector may correct classification in returns.
- If it shall appear to the Collector that any person on whom a notice has been served under Section 24 has been wrongly classed in the return as a cultivating raiyat, the Collector may direct that the entry be corrected and that such person be classed as a tenure-holder;and thereupon such person shall be deemed to be a tenure-holder for the purposes of the assessment and levy of the [cess] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 Bihar and Orissa Act 1 of 1916) for 'cesses'] in respect of the lands held by him.
