Power of Revision of Tax

15. Amendment of section 81 In the principal Act, in section 81, for the word "section", the word "sections" shall be substituted.

16. Amendment of section 83 In the principal Act, in section 83, -

1. (i) in sub section (1), in between the words "meeting" and "may", the following shall be inserted, namely :- "with the approval of the committee mentioned under section 79A of this Act" ;
2. (ii) in sub-section (3), for the words "Chairman or Vice-Chairman", the words "Chairman and the Executive Officer" shall be substituted. 17. Amendment of section 96 In the principal Act, in section 96,-
3. (i) in sub-section (1), for the words occurring after the words "Committee", the words "mentioned under section 79A" shall be substituted ;
4. (ii) sub-section (2) shall be deleted ;
5. (iii) in sub-section (4), the words "or the Officer of the Government", occurring in between the words "committee" and "shall", shall be deleted ;
6. (iv) in sub-section (5), the words "or the Officer of the Government", occurring in between the words "committee" and "order", shall be deleted ;
7. (v) in sub-section (6), the words and punctuation mark "or of the officer of the Government,", occurring in between the words "thereof" and "in", shall be deleted. 18. Amendment of section 97 In the principal Act, in section 97, the words "or Officer of the Government" occurring in between the words "committee" and "for", shall be deleted. 19. Amendment of section 171 In the principal Act, in section 171, in sub-section (1), for the existing provision, the following shall be substituted, namely:- " Provided that in an area in respect of which an Authority has been constituted under the Assam Town and Country Planning Act, 1959, the power of giving sanction to erect, materially alter or re-erect any building shall be subject to issue of a No Objection Certificate by the concerned Authority to the Board". 7. Substitution of section 77 In the principal Act, for section 77, the following shall be substituted, namely:- "77. Returns required for ascertaining annual value.-

1. (1) The Chairman of the Municipal Board or Town Committee shall, with a view to determining the annul value of holdings in any ward and the person primarily liable for the payment of holding tax, by public notice require the owner or the occupier of such holding to furnish a return in such form, containing such detail as may be prescribed and within such time, not being less than thirty days from the date of publication of such notice.
2. (2) Every owner or the occupier as aforesaid shall be bound to comply with such notice and to furnish a return with a declaratio that the statement made therein is correct to the best of knowled and belief of such owner or occupier.
3. (3) Whoever omits to comply with such requisition shall, in addition to any penalty to which he may be liable, be precluded from objecting to any assessment made by the Municipal Board or Town Committee in respect of such holding under the provisions of this Act.
4. (4) The Chairman of a Municipal Board or a Town Committee may authorize any person in writing holding a Diploma in the Civil Engineering, as minimum qualification and having an experience of not less than 3 years as Junior Engineer, with giving a previous notice to the owner or the occupier of the holding to enter upon and make any inspection or survey and take measurement of such land or building with a view to verify the statement made in the return for such holding or for collecting the particulars referred to in sub section (1) in respect of such holding: Provided that no such entry shall be made except between the hours of sunrise and sunset." 8. Substitution of section 78 In the principal Act, for the existing section 78, the following shall be substituted, namely :- "78. Penalty for default in furnishing return.- Whoever refuses or fails to furnish any such return for the period of time as stipulated in sub-section (1) of section 77, or knowingly furnishes a false or incorrect return or description, shall be liable to a fine not exceeding two hundred rupees, and to a further fine of rupees fifty for each day during which he omits to furnish a true and correct return." .