(2)[ When the rent of land comprised in any estate or tenure has been commuted to money rent under Section 40 of the Bihar Tenancy Act, 1885 or Section 61-A of the Chota Nagpur Tenancy Act, 1908 or when the rent of any tree or bamboo growing on such land has been commuted to money-rent under Section 40-B of the Bihar Tenancy Act, 1885 on any date subsequent to the 1st April 1946, the Collector may with the sanction of the Commissioner make any reduction in the valuation of such estate or tenure for the year in which such commutation became operative and re-assess the cess leviable for the estate or tenure; and the valuation and assessment so made shall remain in force until another revaluation and assessment in substitution therefor have been ordered and completed.] [Inserted by the Bihar Cess (Amendment) Act, 1954 (Bihar Act 17 of 1954).][Chapter II-A] [Inserted by Section 8 of the Bengal Cess (Amendment) Act, 1910 (Bengal Act 4 of 1910).] Procedure for valuation of lands in respect of which a record-of-rights is being prepared, revised or maintained
