Revenue-free plots. On the lapse or resumption of plots the revenue of which has been assigned, the Collector must determine whether, with reference to the actual assets of the plot the assessment fixed by the Settlement Officer, as demandable on lapse, if any, should be enforced; and, if no demand has been fixed, what demand should be made.
If the assessment is made at full rates, i.e., at the assessment rates per acre for each kind of soil in the estate, as fixed by the Settlement Officer, the Collector will report his order only in the yearly statement prescribed in paragraph 38 of this standing order. But if the assessment is made at anything less than full rates, the Collector, must, at the time of making his order, submit, it with the file, in original, to the Commissioner for confirmation, who, on receipt of the file, will pass such orders thereon as he sees fit.
By paragraph 38 below the Commissioner are required to note that the assessments reported in the yearly statements have their approval. In the covering letter submitting statement they should call special attention to those cases in which they have approved assessments at less than full rates.
The sanction of the Financial Commissioner to the settlement of lapsed and resumed jagirs and muafis mentioned in paragraph 38 will be deemed to be sufficient confirmation of the assessments for the purposes of section 59(2) of the Land Revenue Act.