(b)in arrears which have been omitted from a record-of-rights, or in which the Collector considers that the classification contained in the last finally published record-of-rights should not be followed owing to extensive changes in the land which have occurred since its preparation-(i)all lands which consist of jungle, road, path, river, khal, graveyard, cremation-ground, mosque, temple or any other place of public worship, unculturable waste, unculturable marsh and unculturable bil so long as they continue to be such;(ii)all lands exempted for the time being from liability to cess by an order of the Collector.
