Provided that no revision of assessment shall be made during the year unless the increase in rent is due to material addition or alteration in the building.

Notice to be given of demolition of building.-(1) When any building or any portion of a building, which is liable to the payment of property tax is demolished or removed, otherwise than by order of the Council or has fallen down or has been destroyed by fire or any other cause the person primarily liable for the payment of the said tax shall give notice thereof, in writing, to the Chief Municipal Officer.

1. (2) Until such notice is given the person aforesaid shall continue to be liable to pay the property tax as if same of portion thereof, has not been demolished or removed or has not fallen down or been destroyed by fire or otherwise.