8. (1) From time to time an officer appointed by the Government shall, in accordance with rules made under this Act, and after hearing any objections in the prescribed manner, prepare in respect of land throughout a notified area an estimate of the average increase in the outturn of the produce from agricultural land of any class which, in his opinion, has been or is likely to be made possible by any improvement work ¹[* * *]: ²[* * *] (2) The ³[Government] shall, by notification, publish such estimate and, after a period for objection to be specified in such notification, shall consider the objections and suggestions, if any, received by it ⁴[* * *]. Thereafter the Government may reject the estimate or may, by notification, accept it with or without modification, whereupon the accuracy of any estimate so accepted shall not be questioned in any court. (3) Where an estimate has been accepted under sub-section (2) in respect of a notified area before the imposition of the improvement levy, such estimate shall, as soon as may be practicable after the expiry of two years from the date of the imposition of the levy, be revised in the manner provided in sub-sections (1) and (2) for the preparation, publication, and acceptance of an estimate.