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 tenure-holder for the purposes of the assessment and levy of the cesses in respect of the lands held by him.
