Valuation of fragment

Valuation of fragment.-

1. (1) Any owner of a fragment who intends to sell it shall make an application in this behalf to the Collector of the ward in which the land is situated for determination of its market price and the Collector shall, after hearing the applicant, his tenant if any, and the owners of contiguous survey numbers or recognised sub-division of survey numbers, determine the market price.
2. (2) The Financial Commissioner may, on his own motion or on an application made by the owner or the persons entitled to purchase under the provisions of this Act, call for the records of any case and after hearing the interested parties pass such orders as he may deem fit. Subject to the orders that may be passed by the Financial Commissioner, the orders passed by the Collector under sub-section
3. (1) shall be final and conclusive and shall not be called in question in any court.