Notice of increase of rent.-

(1) When an owner has furnished information or a written return as provided by section 144 he shall give notice in writing to the Commissioner of any subsequent increase in the rent. (2) if an owner of any land or building or any portion thereof has, after it has been assessed for the same, made any increase in the rent thereof he shall give notice in writing to the Commissioner of such increase. (3) The Commissioner may on receipt of such notice as to increase of rents amend the assessment list by altering the assessment of such land and or building or any portion thereof as provided for by section 153.