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] [For a list of Orders made under sections 37A see the B. & O. R. & O., Volume I, Part 6.] 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] [The Act is now known as the Bihar 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 office appointed by the [State] [Substituted by the A.L.O. for 'Provincial'.] Government in that behalf.(3)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).
