13A. [ Expenses and cost of re-valuation. [Inserted by the Bihar and Orissa Cess (Amendment) Act, 1934 (B. & O. Act 7 of 1934).]
- The expenses incurred in making any re-valuation under Section 13 shall be borne by the person applying for such re-valuation and may be recovered from such person, together with all costs of the recovery thereof, as provided in Section 98:Provided that when it appears to the Collector that owing to diluvion or other cause extensive changes have occurred in the land or its productivity, or that there is some special ground for reduction of the cess of the estate or tenure concerned, the Collector may, with the sanction of the Board of Revenue, direct that the said expenses and costs shall be borne by the District Fund].
