Where proceedings under the provisions of the said Act are being carried on in any area for pre paration of record-of-rights or for settlement of rent or for both, Government may, by order, direct that in course of the said proceedings the cess payable under this Act shall, subject to the rules made in that behalf be assessed in respect of lands held as an estate in the aforesaid area, which are not covered by an order under sub-section (1) of section 8 by such of the officers conducting the said proceedings and in such manner as may be specified, in the said rules and the cess so assessed shall take effect from the date notified in that behalf by Government.
9-A. Assessment of cess in other cases.- The cess payable in respect of lands not covered by an order made under sub-section (1) of section 8 or under section 9 shall, whenever Govern ment, by order, so direct, be assessed or revised by the Collector in the prescribed manner and the cess so assessed or revised shall take effect from the beginning of such year as may be fixed by the Board of Revenue.
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