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Within one month of the end of harvesting
operations in a tahsil, or as soon thereafter as may be, the collector shall prepare, in the prescribed
manner, a return of market prices current at the harvest time of all food and non-food crops grown in such
tahsil and the return so prepared shall be accepted for assessing the money value of the produce of a
holding in cases triable under this Act:
Provided that if, in any area, the Central Government has fixed any price for any agricultural produce
such price shall be accepted for making such assessment.
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