Amendment of assessment list

Punjab Municipal Corporation Act, 1976

Section 103 - Amendment of assessment list

Amendment of assessment list. - (1) The Commissioner may, at any time, amend the assessment list, - (a) by inserting therein the name of any person whose name ought to be in- serted ; or (b) by inserting therein any land or building previously omitted ; or (c) by striking out of the name of any person not liable for the payment of taxes on lands and buildings ; or (d) by increasing or reducing for adequate reasons the amount of any rateable value and of the assessment thereupon ; or (e) by making or cancelling any entry exempting any land or building from li- ability to any tax ; or (f) by altering the assessment on the land or building which has been errone- ously valued or assessed through fraud, mistake or accident ; or (g) by inserting or altering an entry in respect of any building erected, re- erected, altered or added to, after the preparation of the assessment list: Provided that no person shall by reason of any such amendment become liable to pay any tax or increase of tax in respect of any period prior to the commencement of the year in which the notice under sub-section (2) is given. (2) Before making any amendment under sub-section (1), the Commissioner shall give to any person affected by the amendment, notice of not less than one month that he proposes to make the amendment and consider any objections which may be made by such person.