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212. An entry in an assessment list shall be conclusive proof - (a) for any purpose connected with a tax to which the list refers, of the amount leviable in respect of any building or land during the period to which the list relates; and (b) for the purpose of assessing any other 1[Corporation] tax, of the annual value of any building or land during the said period.
<span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><b>212.</b> An entry in an assessment list shall be conclusive proof -<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(a) for any purpose connected with a tax to which the list refers, of the amount leviable in respect of any building or land during the period to which the list relates; and<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(b) for the purpose of assessing any other <b><sup>1</sup></b>[Corporation] tax, of the annual value of any building or land during the said period. <br>