Amendment of : In Section 250 of the Principal Act, after clause (f) a new clause (g) shall Section 250 be added as follows :-

“(g). Any owner of any land or building or any other person liable to pay the property tax or any occupier in the absence of such owner or person shall compute under self-assessment basis, the annual property value and determine the annual property tax due calculated on the annual value of such land or building as determined as per the provisions of this Act and Rules and Regulations framed there under.”

17. Amendment of : Sub-section (1) of Section 252 of the Principal Act shall be substituted by Section 252 the following, namely :-

“(1). The Executive Officer of the Municipality or an officer of the Municipality, duly authorised by the Municipality in this behalf shall consider the list of persons submitted the self-assessment return stating the annual property value and annual property tax and compare the same with the municipal records of all persons liable to payment of property tax. The officer would prepare a list of all persons primarily liable for the payment of the property tax who failed to comply with the submission of the self-assessment returns of lands and buildings within the due date in any ward and, by notice, require the owners and the occupiers of such lands or buildings or any portion thereof, to furnish the return and compute the tax due under the provisions of this Act and Rules and Regulations framed there under, in such Form, containing such particulars, and within such time, as may be prescribed.

(1-A) Every owner or occupier shall be bound to comply with such notice and to furnish a return with a declaration that the statement made therein is correct to the best of his knowledge and belief.”

Explanation I- A Notice shall be deemed to be presented under this section if it is sent by post under certificate of posting to the person liable for payment of the amount included in the Notice, and in such case, the date borne on such certificate of posting shall be deemed to be the date of presentation of the Notice to such person.