- Whenever any proclamation has been published, as in Section 14, in any district, and whenever the [Board of Revenue] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916) for 'Lieutenant-Governor'] has made an order under the last preceding section, that a re-valuation of a particular estate and tenure only shall be made, the Collector shall cause a notice to be served, and in respect of every estate and tenure which is to be valued or revalued, and in respect of which no return shall have been lodged in accordance with the requirement of such proclamation, requiring every holder of such estate or tenure severally to lodge at the office of the Collector the return mentioned in Section 14;and shall also cause a similar notice to be served in respect of every tenure included in any such estate or tenure which may have been named in any return lodged in pursuance of the provisions of this Act, or of [Bengal Act X of 1871] ['Bengal Act 10 of 1871' repealed by Section 3 of this Act.], either for the purposes of the valuation or re-valuation, then contemplated, or for the purposes of any previous valuation or re-valuation, or of which the existence may in any other way have come to his knowledge.
