(1) As soon as possible after the commencement of this Act and on the commencement of each subsequent revenue year, the Assessing Officer shall, subject to the general or special orders of the State Government, cause a list (hereinafter referred to as the "special assessment list") to be prepared containing the names of persons in every village within his jurisdiction who are primarily liable under section 19 for the payment of special assessment. the acreage of land held by such person and the commercial crops [, or as the case may be, the irrigated crops] raised thereon, the special assessment leviable on the land on which such crops are raised, and such other particulars as may be prescribed.
(2) After the special assessment list is prepared, it shall be published in the village to which it pertains in the prescribed manner; and if no application is made by any person interested herein within a period of thirty days of the date of such publication disputing the correctness of such list or any particulars therein, such list shall, subject to the provisions of section 22, be final.
(3) If an application is made to the Assessing Officer in the prescribed manner within the aforesaid period by any person interested, disputing the correctness of any such list or of any particulars therein, the Assessing Officer shall, after allowing the applicant an opportunity of being heard, decide the dispute in the prescribed manner: and such decision shall, notwithstanding anything contained in the [Code], [subject to any appeal made to the Collector in the prescribed manner, within thirty days from the date of the decision, or any revision proceedings under section 22, be final.]