Correct Answer:
B. Section 26
Understanding the legal basis for official announcements like proclamations is crucial in revenue law. A proclamation serves as a formal public notice for various administrative or legal purposes. Section 26 of the Land Revenue Act outlines the specific provisions and procedures under which a proclamation is to be made, ensuring its legal validity and public awareness.
- Section 26 (Correct): This section details the process and authority for issuing a proclamation, making it the accurate answer.
- Section 23 (Incorrect): Typically relates to the powers of Revenue Officers or their jurisdiction, not the making of proclamations.
- Section 31 (Incorrect): Often pertains to appeals or revisions, which are different legal processes.
- Section 25 (Incorrect): Usually covers summons or other forms of notice, distinct from a formal proclamation.