(1)Notwithstanding anything contained in this Act-](a)the valuation or revaluation of lands in a district included in Schedule G or in a part of such district shall be made in accordance with the provisions of this chapter:[Provided that if at any stage of the operations regarding valuation or revaluation of lands under this chapter, the] [Proviso inserted by West Bengal Act 12 of 1947.][State] [Word substituted by the Adaptation of Laws Order, 1937.] Government is of opinion that the valuation or revaluation of such lands should be made in accordance with the provisions laid down in Chapters II, III, and IV, the [State] [Word substituted by the Adaptation of Laws Order, 1937.] Government shall, by notification in the Official Gazette, make an order to that effect, and on the publication of such notification,(i)the valuation or revaluation of lands in respect of which such notification is in force shall be made in accordance with the provisions of Chapters II, and IV;(ii)the valuation or revaluation of such lands made under this chapter shall have no effect; and(iii)the holders of estates or tenures or the owners, holders or occupiers of rent-free interest who have filed returns under section 107J shall not be again called upon to file returns under Chapter II or Chapter IV for the purpose of valuation or revaluation under Chapters II, III, and IV, and the returns filed under section 107J shall be treated as returns filed under Chapter II or Chapter IV, as the case may be;(b)every holder of an estate, other than [the Government] [Words substituted by the Government of India (Adaptation of Indian Laws) Order, 1937 and the Adaptation of Laws Order, 1950, respectively.], and every holder of a tenure or other interest in land in a district or part of a district in respect of which such valuation or revaluation shall have been made shall be bound to pay cess in accordance with the provisions of this chapter from the date fixed by the Board of Revenue as the date from which such valuation or revaluation shall take effect:Provided that no such valuation or revaluation shall take effect before the expiration of the period of five years from the date from which the last preceding valuation, if any, took effect:[Provided further that where a notification has been issued under the proviso to clause (a) for the valuation or revaluation of any lands in accordance with the provisions of Chapters II, III, and IV, the cess in respect of such lands shall, when such valuation or revaluation shall have been made, be paid in accordance with the provisions of Chapter III or Chapter IV, as the case may be, from the date fixed by the Board of Revenue as the date from which the valuation or revaluation so made shall take effect.] [Proviso inserted by West Bengal Act 12 of 1947.]
