(1) An assessment of the land-revenue of a district or tahsil shall not be considered final until it has been confirmed by the Local Government.
    (2) At any time before an assessment is so confirmed the Commissioner or Financial Commissioner may modify the assessment of any estate in the district or tahsil.
    (3) The Local Government shall, when confirming an assessment under sub-section (1), fix the period for which the assessment is to be in force.