(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.(2)The Collector of the district shall also cause individual notice in the form in Schedule 'B' to be issued to every intermediary and raiyat whose cess demand is more than one hundred rupees per annum to furnish the return in the form in Schedule 'C' within one month from the date of notice.(3)Within one month of the issue of proclamation or individual notice, as the case may be, the intermediary or raiyat shall furnish the return in the prescribed form giving correct particulars to enable the Collector or the officer exercising or delegated with the powers of the Collector, as the case may be, to prepare the assessment roll.(4)If no return is submitted by any Intermediary or raiyat in pursuance of the proclamation or notice issued under Sub-rule (1) or Sub-rule (2) to the officer specified in the proclamation or notice, the latter may proceed by such ways and means as to him shall seem expedient to ascertain the annual value of the lands held by such person.(5)The assessment roll shall be prepared in the form in Schedule 'D'. After circulation of the annual value of an estate and cess payable thereon the Collector or the officer exercising or delegated with the powers of the Collector, as the case may be, shall ascertain by such enquiry as he deems fit, the share possessed by each share-holder in the estate in case where the cess has been apportioned and recorded by the competent revenue authority and shall apportion the cess among the co-sharer in proportion to their shares in accordance with such record of such competent revenue authority. The draft assessment roll shall be published for a period of thirty days along with the notice in Form 'E' having objections to any entry in the draft assessment roll by affixing a copy thereof in a conspicuous place in the office of the Sub-divisional Officer and the Tahasildar under whose jurisdiction the estate or land is situate and in the village concerned or if the village is uninhabited in the nearest inhabited village objection shall be filed within thirty lays from the publication of the notice in Form 'E'.(6)When all objections are heard and disposed of, the Collector or the officer exercising or delegated with, the powers of the Collector shall make such alterations in the draft assessment roll as may be necessary to give effect to any orders passed on the objections made under Sub-rule (5) and shall prepare the final assessment roll in the form in Schedule 'D'. The final assessment roll shall be published in a conspicuous place in the office of the Collector of the officer exercising or delegated with the powers of the Collector and in the office of Sub-divisional Officer and Tahasildar under whose jurisdiction the estate or land is situate. A copy of the roll immediately after final publication shall be kept open for a period of one week in the office of the Collector or the officer exercising or delegated with the powers of the Collector, as the case may be for inspection of parties on working days during working hours. Every entry in the roll so finally published shall, subject to modification, if any, that may be ordered in appeal or revision, be final and conclusive evidence of the matter referred to in such entry.(7)On the expiry of the period of the week specified in Sub-rule (6) the Collector or the Officer exercising of delegated with the powers of the Collector, as the case may be, shall record proceedings certifying final publication of the assessment roll. Every page of the final assessment roll shall bear a certificate of such publication under the seal and facsimile signature of the Collector or the officer exercising or delegated with the powers of the Collector. A copy of the final assessment roll certified in the manner prescribed above shall be sent to the office of the Collector. Two such copies shall be sent to the office of the Tahasildar or where there is no Tahasildar to the Sub-divisional Officer for use in his office and in the office of the revenue collecting agent for collection of cess.(8)When Government, by order, direct revision of cess under Section 9-A of the Act involving revision of the annual value, the provisions contained in the preceding Sub-rules shall mutatis mutandis apply;Provided that where revision of cess does not involve revision of the annual value of the land, the Collector or the officer exercising or delegated with the powers of the Collector shall prepare revised assessment roll in the Schedule 'D'. Every page of the revised assessment roll shall bear a certificate of correctness of entries made therein under the seal and signature of the Collector or the officer exercising or delegated with the powers of the Collector. A copy of the revised assessment roll certified in the manner shall be sent to the office of the Collector of the district and another copy shall be sent to the Tahasildar or, where there is no Tahasilder, to the Sub-divisional Officer for use and for communication to the Revenue collecting agent.
