36. Valuation and revaluation to be in force for five years. -
Except as otherwise in this Part expressly provided, every valuation and revaluation made under this Chapter shall remain in force for the term of five years from the date fixed by the [Board of Revenue] [Words substituted in Western Bengal by Bengal Act 4 of 1910 and in Eastern Bengal by Bengal Act 5 of 1915.] under section 12 as the date from which the cess leviable in pursuance thereof shall take effect and thereafter until another revaluation and assessment in substitution thereof shall have been ordered and completed.
