(1) Land added by alluvion to a holding may be assessed to rent by the Collector or by a permanent Settlement Officer in accordance with rules made under this Act.
(2) When the culturable area of any holding has been diminished by fluvial action or otherwise, the Collector or a permanent Settlement Officer may revise the assessment.
(3) If in the opinion of the collector or the permanent Settlement Officer, as the case may be, the value of any land in any holding is altered in consequence of its diversion from an agricultural purpose to a non-agricultural purpose or from non-agricultural purpose to an agricultural purpose since it was last assessed the assessment shall be liable to be revised .and the rent thereof shall be liable to be fixed by the Collector or the Permanent Settlement Officer with reference to the altered value of such land in accordance with rules made under this Act.
(4) No revision of assessment made under the foregoing sub-sections shall be final until it has been sanctioned by the Settlement Commissioner.