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146. 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 municipal 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>146.</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 municipal tax, of the annual value of any building or land during the said period. <br>