32. Collector may value small estate or tenure by regular process. -
Instead of proceeding to value any estate or tenure summarily under the provisions of section 27 or 28, the Collector may, if he thinks fit, cause a notice to be served in respect of any such estate or tenure in the Form No. I in Schedule B contained, or in the Form No. II in the said Schedule contained as the case may be, and thereupon all the provisions of this Part shall apply in the same way as they would have applied if the annual Government revenue or rent payable in respect of such estate or tenure had exceeded one hundred rupees.Lands used for Tea, Coffee or Cinchona.
