Operation of valuation list

Operation of valuation list.--(1) The Assessing Authority may, after considering the objections, if any made by any owner under sub-section (5) of section 7 and making such other inquiries as he may deem fit, amend the draft valuation list and such amended draft valuation list shall be authenticated as the final valuation list which shall come into force on the first day of April or first day of October, as the case may be, next following the date on which it is finally authenticated and shall remain in force for a period of five years subject to the amendments made in it under section 9 of this Act; Provided that the Government may by an order extend or curtail life of the valuation list by a period of six months or one year.

1. (2) Any person, aggrieved by an entry in the final valuation list authenticated under sub-section (1) of section 8, may within thirty days of the receipt of first notice of demand make an application for review of an entry and if the Assessing Authority is satisfied that the owner was prevented by a sufficient cause from filing objections within thirty days from the date of publication of the draft valuation list, he shall consider the application and after making such enquiries, as may be considered necessary, pass an order: Provided that no such application shall be made unless the applicant has been given an opportunity of being heard.