LawgistThe New Delhi Municipal Council Act
71Evidential value of assessment list
Subject to such alterations as may thereafter be made in the assessment list under section 72 and to the result of any appeal made under the provisions of this Act, the entries in the assessment list authenticated and deposited as provided in section 70 shall be accepted as conclusive evidence for the purpose of assessing any tax levied under this Act, of the rateable value of all lands and buildings to which such entries respectively relate.
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Property tax
- 61 Rates of property tax
- 62 Premises in respect of which property tax is to be levied
- 63 Determination of rateable value of lands and buildings assessable to property tax
- 64 Charge for supply of water
- 65 Taxation of Union properties
- 66 Incidence of property tax
- 67 Apportionment of liability for property tax when the premises are let or sub-let
- 68 Recovery of property tax from occupiers
- 69 Property tax a first charge on premises on which it is assessed
- 70 Assessment list
- 71 Evidential value of assessment list
- 72 Amendment of assessment list
- 73 Preparation of new assessment list
- 74 Notice of transfers
- 75 Notice of erection of building, etc
- 76 Notice of demolition or removal of buildings
- 77 Power of Chairperson to call for information and returns and to enter and inspect premises
- 78 Premises owned by, or let to two or more persons in severalty to be ordinarily assessed as one property
- 79 Assessment in case of amalgamation of premises
- 80 Power of Chairperson to assess separately outhouses and portions of buildings
- 81 Power of Chairperson to employ valuers
