Power of State Government to appoint person to authenticate list in case of default by municipality

Power of State Government to appoint person to authenticate list in case of default by municipality. (1) When in any year a new assessment-list is prepared or a list is revised or the assessment contained in the list for the year immediately preceding is adopted with or without alteration, such new revised or adopted assessment list shall be authenticated in the manner provided by section 108 at any time not later man the thirty-first day of July of the official year to which the list relates, and if it is not so authenticated, then the State Government, shall appoint such person or persons as it minks fit to prepare, revise of adopt and authenticate the assessment list and thereupon such person or persons shall duly prepare, revise or adopt or, as the case may be, authenticate such list at any time before the last day of the official year to which such list relates, and sections 105 to 108 or section 111 shall, so far as may be necessary, apply to the preparation, revision or adoption of the list, as the case may be, by the person or persons appointed by the State Government to authenticate the list.

(2) Where the State Government appoints any person or persons for the purpose of preparing, revising or adopting and authenticating an assessment list under sub-section (1), the expenses incurred by such person or persons for such purpose and the reasonable remuneration payable to such person or persons shall be recovered by the State Government in the manner provided by section 262.