22. [ Valuation by Collector where return is untrue or incorrect. [Substituted by the Bengal Cess (Amendment) Act, 1910 (Bengal Act 4 of 1910), for the original Section 22.]
- If the Collector is satisfied for reasons to be recorded by him in writing, that any return made under this Act is untrue or incorrect, by such ways and means as to him may seem expedient, ascertain and fix the annual value of the lands in respect of which the return has been made:Provided that no such action shall be taken without giving notice to the person who made the return and allowing him an opportunity to prove that the return is not untrue or incorrect.]
