(1) Special assessment may be made by Revenue-officers in the following cases, namely
(a) when estates are formed under the next following section ;
(b) when lands-revenue which has been released or assigned is resumed ;
(c) when the waste-lands are sold, leased or granted by the Government ;
(d) when the assessment of any land has been annulled or the landowner has refused to be liable therefor, and the term for which the land was to be managed by the Collector or his agent or let in farm has expired ;
(e) when assessments of land-revenue require revision in consequence of the action of water or sand or of calamity of season or from any other cause ;
(f) when revenue due to the Government on account or pasture or other natural products of land, or on account of mills, fisheries or natural products of water, or on account of other rights described in section 41 or section 42, has not been included in an assessment made under the foregoing provision of this Chapter.
(2) The Financial Commissioner may make rules for the guidance of Revenue-officers in making special assessments, and may confirm such assessments.
(3) The foregoing provisions of this Chapter with respect to general assessments shall, subject to such modifications thereof as the Financial Commissioner may prescribe by rules under the last foregoing sub-section, regulate the procedure of Revenue-officers making special assessments.