Section 14E(4)(a) in West Bengal Land Reforms Rules, 1965.
(a)A supplementary Assessment Roll may be prepared and published in respect of a raiyat or an intermediary, as the case may be, if more land or rights and interests in land are found to have vested under the Act than that shown in the Assessment Roll or Rolls already published. No supplementary Assessment Roll shall be prepared by a Revenue Officer without obtaining prior approval of the Settlement Officer in writing.