Publication of draft valuation list

(1) When the valuation under section 100L of the lands and buildings in any area has been completed, the Board shall cause such valuation list and the amount of property tax to be entered in a list. (2) The Board shall publish the draft valuation list, prepared under sub-section (1), in such manner, as may be prescribed and shall specify a date within which an application for objection to the draft valuation list may be filed. (3) After the expiry of the date specified in sub-section (2) and within such period thereafter as may be prescribed, the objection of any entry in the draft valuation list shall be determined after giving the applicant an opportunity of being heard, by such officer or officers of the Board as may be specified by the Board in this behalf. (4) The objection shall be filed and determined in such manner as may be prescribed. (5) Notwithstanding anything contained in this Act, no application under sub-section (4) shall be entertained unless the amount of property tax on the previous valuation of the land or building as aforesaid has been paid or deposited in the office of the Municipality, before the application is filed, and every such application shall fall unless the amount of property tax on the previous valuation is continued to be paid or deposited in the office of the Municipality, as the case may be, till such application is finally disposed of.