- Subject to rules made under section 172 the [Survey officer] [Amended by Act No.III of 1355 F.] shall, with due regard to laws and subsisting rights, make the assessment on all lands within the local limits in respect of which an order may have been made under section 77: Provided the land is not wholly exempt from the land revenue; but nothing in this section shall be construed to prevent the [Survey officer] [Amended by Act No.III of 1355 F.] from making or registering the assessments on land wholly exempt from land revenue or especially excepted under section 77 from settlement or from dividing into numbers all such land where the survey is being made.
