- The Settlement Officer shall, without calling for returns from the holders of estates or tenures, a certain and fix the annual value,-(a)in the case of land the rent of which is payable in cash-on the basis of the rent which has been entered as payable therefor in the record-of-rights, and(b)in all other cases-by such ways and means as the [Board of Revenue may prescribe] [For an order made under Section 37-C(b). See B. &. O. R. &. O. Volume I, Part VI.] in that behalf.
