Section 45(2) in The Bombay Land Revenue Code, 1879
(2)[ As soon as may be after the coming into force of the Bombay Land Revenue and the Gujarat Panchayats and Education Cess (Amendment) Act, 1972 (Gujarat 25 of 1972), every Mamlatdar shall, in respect of each of the villages in his taluka, prepare and thereafter keep and maintain, in the prescribed manner and form, an up-to-date corrected list of small holders not liable to pay land revenue under this section and for that purpose shall, from time to time, amend, delete or add any entry in that list. In order to enable the Mamlatdar to so prepare, keep and maintain such list, every person who is or becomes a small holder shall, of his own accord or on being required by the Mamlatdar to do so by a general or special notice to be issued in the prescribed manner, furnish to the Mamlatdar within whose jurisdiction the land held by him is situate within the prescribed period, such particulars as may be prescribed and thereafter inform the Mamlatdar about any changes that may take place in such particulars from time to time. The Mamlatdar shall, after receiving such particulars and after making such inquiry as he thinks fit, make, or as the case may be, amend, delete or add, any entries in the list:Provided that the absence or the inclusion of the name of any person from or in such list shall not by itself be conclusive evidence as to the liability or non-liability of any such person as regards the payment of land revenue.
