Section Text
1 [(1) The Boardmay amend the assessment list at any time--
(a)by inserting or omitting the name of any person whose name ought to have been orought to be inserted or omitted, or
(b)by inserting or omitting any property which ought to have been or ought to beinserted or omitted, or
(c)by altering the assessment on any property which has been erroneously valued orassessed through fraud, accident, or mistake,whether on the part of the Boardor of the Assessment Committee or of the assessee, or
(d)by revaluing or re-assessing any property the value of which has been increased,or
(e)in the case of a tax payable by an occupier, by changing the name of theoccupier:
Providedthat no person shall by reason of any such amendment become liable to pay anytax or increase of tax in respect of any period prior to the commencement of theyear in which the assessment is made.]
2 [(1 A) Beforemaking any amendment under sub-section (1)the Board shall give to any person affected by the amendment notice of notless than one month that it proposes to make the amendment.]
(2) Any person interested in any such amendment may tender an objection tothe 3 [Board]in writing before the time fixed in the notice, and shall be alto wed anopportunity of being heard in support of the same in person or by authorisedagent.
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1Substituted by Act 24 of 1936, section 27, for the original sub-section.
2. Insertedby Act 24 of 1936, section 27.
3. Substitutedby Act 24 of 1936, section 69, for "Cantonment Authority".