section 13
List of Assessment
The Mizoram (Taxes on Land, Buildings and Assessment of Revenue) Act, 2004Tax200434 sections
Statutory text
List of Assessment :
- (1) The Government shall cause list of assessment of all land and buildings to be prepared in such form and manner and containing such particulars as may be prescribed.
- (2) When the list of assessment has been prepared, the Collector or the Settlement Officer or the Assistant Settlement Officer shall give public notice thereto as may be prescribed.
- (3) Any objection to the list of assessment shall be made in writing to the Collector or the Settlement Officer or the Assistant Settlement Officer before the date fixed in the notice.
- (4) The objections shall be inquired into and investigated, and the persons making them shall be allowed an opportunity of being heard either in person or by authorised agent, by the Settlement Officer or by any officer authorised in this behalf.
- (5) When all objections have been disposed of, and the revision has been completed, the list of assessment shall be authenticated by the signature of the Collector or, the Officer authorised by him in this behalf.
- (6) The list of assessment so authenticated shall be deposited in the Office of the Collector or the Settlement Officer or the Assistant Settlement Officer and shall be open, free of charge during office hours to all owners, lessees and occupiers of lands and buildings comprised therein or the authorised agents of such persons.
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