²[98A. (1) Notwithstanding anything contained elsewhere in this Act, it shall be lawful for the Deputy Commissioner to assess or re-assess rent on land in the following cases, namely:- (a) where any land held by a raiyat or non-agricultural tenant has not been assessed to any rent under Chapter IV or section 144, nor has any rent been settled in respect of such land under section 107; or (b) where any land assessed to rent as agricultural land under any of the provisions mentioned in clause (a), is subsequently used for a non-agricultural purpose or vice versa. (2) In assessing or re-assessing any rent under sub-section (1), the Deputy Commissioner shall have regard to the principles laid down in section 26: Provided that the Deputy Commissioner shall not take action under this section in any area where preparation or revision of record-of-rights has been undertaken under section 144: Provided further that no assessment or re-assessment of rent shall be made under this section unless not less than fifteen days' notice has been given to the raiyat or tenant concerned to appear and be heard in the matter. (3) Where only a part of a holding is used for a non-agricultural purpose, such portion shall be constituted into a separate tenancy on the principles laid down in sub-section (3) of section 107 as far as applicable and assessment or re-assessment of rent thereof made under this section]