13. After five years holder of estate or tenure may apply to Collector for re-valuation.
- Whenever the term of five years shall have expired from the beginning of the year in which the levy of the [cess] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (B. & O. Act 1 of 1916) for 'cesses'.] took effect in any estate or tenure in accordance with any valuation [**] [Omitted by Section 3 of the Bengal Cess (Amendment) Act, 1881 (Bengal Act 2 of 1881).] or re-valuation under this Act or [Bengal Act X of 1871] [Bengal Act 10 of 1871 repealed by Section 3 of this Act.] the holder of any such estate or tenure may apply to the Collector to re-value his estate or tenure and for such purpose shall lodge in the office of the Collector return, in the form in Schedule A contained and thereupon the Collector shall proceed to re-value such estate or tenure, and, if he makes any alteration in the value of any such tenure, shall give notice of such alteration to the holder of the estate or superior tenure in which such tenure is included, and shall alter the valuation of such estate or superior tenure accordingly:Provided that no re-valuation or deduction of the amount of [cess] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (B. & O. Act 1 of 1916) for 'cesses'.] previously payable in respect of any estate or tenure, in consequence of a re-valuation under this section, shall take effect until the beginning of the year commencing next after such re-valuation, unless the application for re-valuation shall have been made and the necessary returns lodged in the Collector's office within three months after the beginning of a year, in which case such re-valuation and reduction, if any, shall take effect from the commencement of such year.
