37A. Valuation during preparation, revision or maintenance of record-of-rights.
(1)Notwithstanding anything contained in Chapter II the Board of Revenue may, if they think fit, order that a valuation shall be made by the Settlement Officer of any local area, estate or tenure, or part thereof, in respect of which-(a)a record-of-rights is being prepared or revised under Chapter X of the Bengal Tenancy Act, 1885, or any other law for the time being in force, or(b)a record-of-rights so prepared or revised is being maintained by an officer appointed by the [State] [Substituted by the Adaptation;- of Laws Order for 'Provincial'.] Government in that behalf.(2)Every valuation made under sub-section (1) shall take effect from the beginning of year as the Board of Revenue may direct:Provided that no such valuation shall take effect before the expiration of the period of five years prescribed by Section 36 for the continuance of the last preceding valuation (if any).
