Any person aggrieved by an order passed in appeal under section 138Finality of

being heard.

bh

tax or fee.

(a)any land or building for the purpose of determining the

2[property tax] of such land or building;

1. (b) any stable, garage, or coach house or any place wherein he may have reason to believe that there is any vehicle or animal liable to a tax or fee under this Act;
2. (c) any place or premises which he has reason to believe are

Composition. Irrecoverable debts.

Obligation to

disclose liability.

MUNICIPAL CORPORATION[1994 : Hr. Act 16

1. (d) any land, building or vehicle in or upon which any

advertisement liable to fee under this Act is exhibited or

displaced.

1. (2) The Commissioner may, by written summons, require the

1. (2) Every sum due by reason of the composition of tax under

1. (2) The Commissioner shall report to the Corporation every case in

1. (a) whether such inhabitant is liable to pay any tax or fee imposed

by the Corporation under this Act;

1. (b) at what amount he should be assessed; or
2. (c) the1[****]value of the land or building which he occupies

and the name and address of the owner or lessee thereof.

1. (2) If any person when called upon under sub-section (1) to furnish

or belief, he shall be liable, in addition to any penalty which may be imposed under this Act, to be assessed at such amount on account of tax or fee as the Commissioner may deem proper.

to be made.

1. (2) Any person interested in any such amendment may tender his objection