(1)Whenever Government by order direct assessment of cess by the Collector of the district under Section 9-A of the Act, he shall issue a proclamation in the form in Schedule 'A' requiring the intermediaries and the raiyats to lodge at the office of the officer specified in the proclamation within one month of the issue of such proclamation or within such further time as may be allowed by the officer a return in the form in Schedule 'C' of all lands comprised within their estate or holdings. The Collector of the district shall cause such proclamation to be published by affixing a copy thereof in some conspicuous place in his office and also in the office of the Sub-divisional Officer and the Tahasildar having jurisdiction over the area :Provided that where any record-of-rights has been prepared and maintained under any law, the requirement of submission of returns may be dispensed with by the Collector in case of raiyats and intermediaries holding revenue or rent paying lands and the assessment roll as prescribed to be prepared under Sub-rule (5) may be prepared on the basis of the entries in the record-of-rights so maintained.
