( 1 ) Notwithstanding anything contained in this Chapter, the Revenue Officer shall assess the revenue,—
(a) in case of a land situated within the local limits of the Kolkata Municipal Corporation or the Ilowrah Municipal Corporation, on the basis of holding register of such Corporation till the record-of-rights in respect of the interests of a raiyat are prepared and finally published under the provisions of the West Bengal Estates Acquisition Act, 1953, or the West Bengal Land Reforms Act, 1955, as the case may be;
(b) in case of a land situated within the local limits of the Bidhannagar Municipality, on the basis of municipal holding register or records of Urban Development Department, as are convenient, till the record-of-rights in respect of the interests of a raiyat are prepared and finally published under the provisions of the West Bengal Estates Acquisition Act, 1953 or the West Bengal Land Reforms Act, 1955, as the case may be;
in case of a land situated within the local limits of municipalities other than the Municipality referred to under clause (b), on the basis of the record-of -rights in respect of the interests of a raiyat prepared and finally published under the provisions of the West Bengal Estates Acquisition Act, 1953 or the West Bengal Land Reforms Act, 1955, as the case may be.
(2) The demand of revenue shall be fixed ward-wise on the basis of the assessment made by the Revenue Officer under sub-section ( 1 ) and notice shall be issued to the raiyat concerned to pay revenue with arrears, if any, within such date, and in such manner, as may be prescribed.
(3) The collection of revenue shall be made in the manner as may be prescribed.