144. (1) The Government may in any case if it thinks fit make an order directing that a record-of-rights in respect of any district, part of a district or local area be prepared or revised by a Revenue-officer in accordance with such rules as may be made by the Government in this behalf. (2) In particular, and without prejudice to the generality of the foregoing power, the Government may make such order in any of the following cases, namely:- (a) where not less than one-half of the total number of tenants applies for such an order; (b) where the preparation or revision of such a record is calculated to settle or avert a serious dispute existing or likely to arise amongst the tenants; and (c) where a settlement of rent is being or about to be made in respect of any district, part of a district or local area. (3) A notification in the official Gazette of an order under sub-section (1) shall be conclusive evidence that the order has been duly made. (4) When an order is made under sub-section (1), the Revenue-officer shall record in the record-of-rights to be prepared or revised in pursuance of such order such particulars as may be prescribed. ¹[(4A) (i) Notwithstanding anything contained elsewhere in this Act, the Revenue-officer shall also 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 98A, 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. In assessing or re-assessing any rent under this sub-section, the Revenue-officer shall have regard to the principles laid down in section 26. (ii) Where only a part of a holding is used for non-agricultural purpose, the Revenue-officer shall take action on the principles laid down in sub-section (3) of section 98A.] (5) When a record-of-rights has been prepared or revised so as to contain or include therein the particulars referred to in sub-section (4) ²[and the rents assessed or re-assessed under sub-section (4A)], the Revenue-officer shall publish a draft of the record-of-rights so prepared or revised in the prescribed manner and for the prescribed period and shall receive and consider any objections which may be made to any entry therein or to any omission therefrom during the period of such publication. (6) Any person aggrieved by an order passed by the Revenue-officer on any objection made under sub-section (5) may prefer an appeal to the prescribed Revenue Authority not below the rank of an Assistant Settlement Officer in such manner and within such period as may be prescribed. (7) When all such objections and appeals have been considered and disposed of according to such rules as the Government may make in this behalf, the Revenue-officer shall finally frame the record and shall cause such record to be finally published in the prescribed manner and the publication shall be conclusive evidence that the record has been duly prepared or revised under this section. (8) When a record-of-rights has been finally published under sub-section (7), the Revenue-officer shall, within such time as the ³[Director of Land Records and Surveys] may fix in this behalf, make a certificate stating the fact of such final publication and the date thereof and shall date and subscribe the same with his name and official title.