Distribution of the assessment of an estate over the holdings comprised therein

(1) If the assessment announced under section 54 is in whole or in part a fixed assessment of an estate for a term of years, the Revenue Officer shall, before the date on which the first instalment thereof becomes payable, make an order distributing it over the several holdings comprised in the estate and make and publish a record of the distribution. (2) The Collector may for sufficient reason make an order revising that record at any time while the assessment continues to be in force, and publish the record so revised. (3) If the assessment announced under section 54 is in form of rates chargeable according to the results of each year or harvest, a Revenue Officer shall from year to year or from harvest to harvest as the conditions of the assessment may require, make and publish not later than one month before the first instalment of the land revenue falls due, a record of the amount payable in respect of each holding.