31. Holder of summarily valued estate or tenure may lodge return.
- The holder of any estate or tenure which has been summarily valued under Section 27 or 28 may, within one month from the posting of the valuation roil in respect thereof under Section 35, lodge a return in the form in Schedule A contained in regard to such estate or tenure and thereupon such return shall be deemed to be a return made as required by Section 16 and shall be dealt with accordingly.
