Section 157(1) in The Himachal Pradesh Land Revenue Act, 1953
(1)At any of the following times, namely-(a)when a record-of-rights is being made or specially revised for an estate;(b)when the local area in which an estate is situate is being generally reassessed and before the assessment has been confirmed;(c)at any other time on an order made with respect to any estate by the State Government, a Revenue Officer shall prepare a list of village-cesses, if any, levied in the estate which have been generally or specially approved by State Government or the title to which has, before the passing of the Act been judicially established.
