151B. (1) When any land exempted from payment of rent under section 151A ceases to be used for the purpose for which such exemption was allowed, it shall be liable to be re-assessed to rent and it shall be competent for the Deputy Commissioner to re-assess the rent of such land at a rate which he may deem fair and equitable having regard to the rates of rent generally paid for lands of a similar description and with similar advantages in the same village or in the neighbouring villages: Provided that no such re-assessment shall be made unless not less than fifteen days' notice has been given to the persons concerned to appear and be heard in the matter. (2) Any person aggrieved by an order of the Deputy Commissioner under sub-section (1) may, within thirty days from the date of such order, prefer an appeal to the ²[Commissioner of the Division]. ³[(2a) Any person aggrieved by an order of the Commissioner of the Division under sub-section (2) may, within sixty days from the date of such order make an application to the ⁴[Board of Land Administration for the revision of such order and the order of that Board shall be final.] ⁵[* * *] (4) The rent re-assessed under this section shall be payable from the beginning of the agricultural year next after the date of such re-assessment.]