(1) At any of the following times, namely:-
        (a) when a record-of-rights is being made or specially revised for an estate,
        (b) when the local area in which an estate is situate is being generally re-assessed and before the assessment has been confirmed,
    (c) at any other time on an order made with respect to any estate by the Local Government with the previous sanction of the Governor General in Council,
    a Revenue-officer shall prepare a list of village-cesses, if any, levied in the estate which have been generally or specially approved by the Local Government, or the title to which has before the passing of this Act been judicially established.
    (2) When a list has been prepared for an estate under sub-section (1), a village-cess not comprised therein shall not be recoverable by suit in any Court.
    (3) The Local Government may impose on the collection of any village-cess comprised in the list such conditions as to police or other establishments connected with the village, market or fair in or on account of which the cess is levied, as it thinks fit.
    (4) The Governor General in Council may, on a reference from the Local Government, declare weather any cess, contribution or due levied in an estate is or is not a village-cess.
    (5) A declaration of the Governor General in Council under the last foregoing sub-section shall be conclusive, and shall not be liable to be questioned in any Court.