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(1) As soon as may be after the assessment list or the list of modifications is prepared under section 9, the assessing authority shall cause to be published in the prescribed manner, a notice thereof and of the place where such list or copy thereof may be inspected ; and every person claiming to be either the owner or occupier of the premises, included in the list, and any agent of such person, shall be at liberty to inspect the list and to take extracts therefrom without any charge. (2) Every notice published under sub-section (1) shall specify a date, not less than fifteen days and not more than thirty days from the date of publication of the notice, before which objections to the assessment list or list of modifications shall be made. (3) Objection to the assessment list or list of modifications shall be made by the owner or occupier to the assessing authority before the time fixed in the notice by application in writing, stating the grounds on which the assessment list or the list of modifications is disputed. All applications so made shall be registered in a book to be kept by the assessing authority for this purpose. (4) After the period specified in the notice under sub-section (2) expires, the assessing authority shall investigate and dispose of the objections after allowing the objector a reasonable opportunity of being heard in person or by agent, and cause the result thereof to be entered in the book kept under sub-section (3) and cause any amendment necessary in accordance with such result to be made in the assessment list, or, as the case may be, the list of modifications. (5) The assessment list or, as the case may be, the list of modifications finally made under sub-section (4) shall be authenticated by the assessing authority under the seal of its office and signature, and the assessing authority shall endorse a certificate thereon that no valid objection has been made to the assessment list or as the case may be, the list of modifications, except in cases in which amendments have been made therein. (6) The list authenticated as provided in sub-section (5) shall be published by the assessing authority in such manner as it thinks fit, and a copy thereof shall be sent by it to the collecting authority for the collection of the tax in accordance with such list.
<span style="margin-left:15px;"></span>(<i>1</i>) As soon as may be after the assessment list or the list of modifications is prepared under section 9, the assessing authority shall cause to be published in the prescribed manner, a notice thereof and of the place where such list or copy thereof may be inspected ; and every person claiming to be either the owner or occupier of the premises, included in the list, and any agent of such person, shall be at liberty to inspect the list and to take extracts therefrom without any charge.<br> <span style="margin-left:15px;"></span>(<i>2</i>) Every notice published under sub-section (<i>1</i>) shall specify a date, not less than fifteen days and not more than thirty days from the date of publication of the notice, before which objections to the assessment list or list of modifications shall be made. <br> <span style="margin-left:15px;"></span>(<i>3</i>) Objection to the assessment list or list of modifications shall be made by the owner or occupier to the assessing authority before the time fixed in the notice by application in writing, stating the grounds on which the assessment list or the list of modifications is disputed. All applications so made shall be registered in a book to be kept by the assessing authority for this purpose. <br> <span style="margin-left:15px;"></span>(<i>4</i>) After the period specified in the notice under sub-section (<i>2</i>) expires, the assessing authority shall investigate and dispose of the objections after allowing the objector a reasonable opportunity of being heard in person or by agent, and cause the result thereof to be entered in the book kept under sub-section (<i>3</i>) and cause any amendment necessary in accordance with such result to be made in the assessment list, or, as the case may be, the list of modifications. <br> <span style="margin-left:15px;"></span>(<i>5</i>) The assessment list or, as the case may be, the list of modifications finally made under sub-section (<i>4</i>) shall be authenticated by the assessing authority under the seal of its office and signature, and the assessing authority shall endorse a certificate thereon that no valid objection has been made to the assessment list or as the case may be, the list of modifications, except in cases in which amendments have been made therein.<br> <span style="margin-left:15px;"></span>(<i>6</i>) The list authenticated as provided in sub-section (<i>5</i>) shall be published by the assessing authority in such manner as it thinks fit, and a copy thereof shall be sent by it to the collecting authority for the collection of the tax in accordance with such list. <br>