Notice when valuation made for the first time is increased

Notice when valuation made for the first time is increased.-

The Commissioner shall, in all cases in which any land or building is for the first time valued, or in which the valuation of any land or building previously valued is increased under section 143 give special notice thereof, to the occupier of the same, and when the valuation is so increased, the said notice shall contain a statement of the grounds of the increase.