Finalisation of assessment list

(1) Where no objection in respect of the land or building mentioned in the provisional assessment list, is filed in accordance with the provisions of section 8, the entries in respect of such land or building shall be final. (2) Where an objection in respect of the land or building mentioned in the provisional assessment list is filed in accordance with the provisions of section 8, the Property Tax Commissioner shall, after affording reasonable opportunity of being heard and producing evidence to the objector, decide the objection and confirm, revise or modify the entries in the provisional assessment list in respect of such land or building. (3) The provisional assessment list shall thereupon be duly authenticated by the Property Tax Commissioner and shall subject to any amendment, addition, correction or modification made under section 10 or section 11 or as a result of any appeal under section 15 or any revision under section 18, as the case may be final and the list as so finalised shall be published and made available for public inspection, in such manner as may be prescribed. (4) The list finalised under sub-section (3) shall, subject to any amendment, addition, correction or modification made under section 10 or section 11 or as a result of any appeal under section 15 or of any revision under section 18, as the case may may be, be effective from the first day of April following the date on which it has been finalised and shall remain in force till such time as a new list has been prepared and has come into force : Provided that the list finalised for the first time after the enforcement of this Act shall take effect and be deemed to have come into force with effect from the date of enforcement of this Act. (5) The Property Tax Commissioner may, in the manner laid down in sections 7, 8 and sub-sections (1) to (4) of this section prepare a new list once in every five years.