Lawgist.Download the App Now!
Get our Android app for fast and offline Access.
(1) For the purpose of assessment of tax, an assessment list based on the particulars contained in the list of taxable premises shall be prepared by the assessing authority, in respect of each building, separately. (2) The assessment list to be prepared for the first time after the appointed day shall ordinarily be prepared within one year from the appointed day (or such longer period as the State Government may, either suo motu or on application of a municipal corporation, by notification in the Official Gazette, specify in that behalf); and every such subsequent list shall be prepared before the 30th day of June of the year to which it relates (or before such other subsequent date as the State Government may either suo motu or on application of a municipal corporation, by notification in the Official Gazette, specify in that behalf). (3) Where after the preparation of the assessment list under sub-section (2), any entry has been deleted, altered or added to in the list of taxable premises, and consequent to such deletion, alteration or addition, any modification in the assessment list is rendered necessary, the assessing authority shall prepare a list of such modifications.
<span style="margin-left:15px;"></span>(<i>1</i>) For the purpose of assessment of tax, an assessment list based on the particulars contained in the list of taxable premises shall be prepared by the assessing authority, in respect of each building, separately.<br> <span style="margin-left:15px;"></span>(<i>2</i>) The assessment list to be prepared for the first time after the appointed day shall ordinarily be prepared within one year from the appointed day (or such longer period as the State Government may, either <i>suo motu</i> or on application of a municipal corporation, by notification in the <i>Official Gazette</i>, specify in that behalf); and every such subsequent list shall be prepared before the 30<sup>th</sup> day of June of the year to which it relates (or before such other subsequent date as the State Government may either <i>suo motu</i> or on application of a municipal corporation, by notification in the <i>Official Gazette</i>, specify in that behalf).<br> <span style="margin-left:15px;"></span>(<i>3</i>) Where after the preparation of the assessment list under sub-section (<i>2</i>), any entry has been deleted, altered or added to in the list of taxable premises, and consequent to such deletion, alteration or addition, any modification in the assessment list is rendered necessary, the assessing authority shall prepare a list of such modifications. <br>