Cess Act, 1880
12. Board of Revenue may order valuation and re-valuation.
- Upon the commencement of this Act in any district or part ... took effect in accordance with any such valuation, or with any re-valuation as hereafter provided in the section [or in Chapter II-A] [Inserted
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 ... accordance with any valuation [**] [Omitted by Act 2 of 1881.] or re-valuation under this Act or [Bengal Act X of 1871] [Bengal
made an order under the last preceding section, that a re-valuation of a particular estate and tenure only shall be made, the Collector shall ... Section 3 of this Act.] , either for the purposes of the valuation or re-valuation, then contemplated, or for the purposes of any previous valuation
Cess Act, 1880
13A. [ Expenses and cost of re-valuation. [Inserted by 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
Valuation and re-valuation to be in force for five years.
- Except as otherwise in this Part expressly provided, every valuation and re-valuation made ... leviable in pursuance thereof shall take effect, and thereafter, until another re-valuation and assessment in substitution thereof shall have been ordered and completed
Section 15 in The Cess Act, 1880
15. Re-valuation may be of particular estates or tenures only.
- At any time at which the [Board ... Lieutenant-Governor'.] might order a re-valuation of a district or part of a district to be made as provided by Section 12, [they] [Substituted
calculated on an average of the three years next preceding any valuation or re-valuation under this Act; "District". - "District" means the local area
following cases, that is say:- (1) whenever a new valuation or re-valuation takes effect in any district or part of a district; (2) whenever
some person appointed by him in that behalf, unless on a re-valuation of any estate or tenure being made, the Collector shall
valuation and of Section 37, with regard to the power of the Collector to reduce a valuation, shall apply to a valuation made under this ... year in which the Board of Revenue have directed that the re-valuation shall take effect, unless the result of such correction is to reduce
