Amendment of the list of assessment

Amendment of the list of assessment :

1. (1) The Collector may, at any time, amend the list of assessment -
   • (a) by inserting therein the name of any person whose name ought to be inserted;
   • (b) by inserting therein any land or building previously omitted;
   • (c) by striking out the name of any person not liable to payment of taxes;
   • (d) by increasing or reducing, for adequate reasons, amount of the assessment thereupon;
   • (e) by cancelling any entry exempting any land or building from liability to tax;
   • (f) by altering the assessment on the land or buildings which has been erroneously valued or assessed through fraud, mistake or accident;
   • (g) when it becomes necessary so to do for any other reason to be recorded in writing.
2. (2) Before making any amendment under sub-section
3. (1) the Collector or the Settlement Officer or the Assistant Settlement Officer shall give to any person affected by the amendment or correction a notice of not less than one month that he proposes to make the correction and consider any objections which may be made by such person.