Keeping of municipal assessment list.-

(1) The annual value fixed under this chapter shall be entered in one or more registers to be kept wardwise or in any other manner for the purpose wherein shall also be recorded:- (a) the serial number of each set of premises; (b) the description of each set of premises; (c) the name and place of abode of the owner and the name of the occupier; (d) the amount of the valuation; (e) the amount payable on account of the property tax; (f) any exemption granted from payment of the said tax; and (g) such other particulars as the Commissioner may direct. (2) The particulars mentioned in sub-section (1) may be contained in as many registers as the Commissioner may determine which shall together constitute the assessment list. (3) When the name of the owner or occupier of any premises is not known it shall be sufficient to designate him in the said assessment list as ―the owner‖ or ―the occupier‖, as the case may be. 152. authentication of assessment list when all objections have been disposed of.- (1) When objections have been determined and appeals disposed of and the entries required by section 151 have been made, the assessment list shall be authenticated by the Commissioner, who shall certify under his signature that except in the cases in which amendments have been made as shown therein, no valid objection has been made to the annual values entered in the said list. (2) Thereupon the said assessment list shall, object to such alterations as may thereafter be made therein under the provision of sub-section (5) of section 149 or of section 153 be conclusive evidence of the amount of property tax leviable on each land or building within the city in the financial year to which the list relates.