24. Person returned as cultivating raiyat may be served with notice.
- The Collector may, whenever he may think fit, cause a notice in the Form No. I in Schedule B contained to be served on any person holding any land or possessing any interest therein, although such person may have been mentioned in any return as cultivating raiyat; and thereupon such person shall be bound to make a return of the annual value of such land within one month from the service of such notice in the form in Schedule A contained, and the provisions of Sections 17 and 18 regarding extension of time for lodging a return and regarding fines respectively shall be applicable to such person.
