Taxation to be uniform

(1) The rate of any class of property tax on lands when levied on their annual value under sub-section (2) of section 121 may be lower than the rate of the same class of property tax on buildings but either rate shall be uniform throughout the municipal area on all buildings or on all lands liable to be taxed on their annual value, as the case may be: Provided that the aggregate property tax leviable in any year in the case of piers, wharves, jetties and passenger sheds, latrines and cart-stands, shall not exceed four per centum of their annual value.

1. (2) The rate of any class of property tax shall be uniform throughout the municipal area on all lands liable to be taxed on their capital value.
   • • 126. Preparation of assessment list.- When the property tax is levied, the Commissioner shall cause an assessment list of all lands or buildings or lands and buildings in the municipality to be prepared in the prescribed form.
   • • 127. Authorised valuation officer to check assessment.- When the list of assessment has been completed by the Commissioner, he shall submit the same to the authorised valuation officer appointed by the Government for the municipal area. The authorised valuation officer shall verify the assessment as done by the Commissioner if necessary by inspection of properties concerned, and return the list duly checked and corrected to the Commissioner within a period of two months.
   • • 128. Publication of notice of assessment list.- When the list of assessment is returned by the authorised valuation officer under the section 127, the Commissioner shall give public notice thereof may be inspected; and every person claiming to be either the owner or occupier of property included in the list, and any agent of such person, shall be at liberty to inspect the list and to make extracts therefrom without charge.
   • • 129. Public notice of time fixed for lodging objections.- (1) The Commissioner shall, at the time of the publication of the assessment list under section 128, give public notice of a date not less than thirty days, after such publication, before which objections to the valuation or assessment in such list shall be made; and in all cases in which any property is for the first time assessed or the assessment is increased, he shall also give notice thereof to the owner or occupier of the property, if known, and if the owner or occupier of the property is not known, he shall affix the notice in a conspicuous position on the property.
2. (2) Objections to the valuation and assessment on any property in such list shall, if the owner or occupier of such property desires to make an objection, be made by such owner or occupier or any agent of such owner or occupier to the Commissioner before the time fixed in the aforesaid public notice, by application in writing, stating the grounds on which the valuation or assessment is disputed and all applications so made shall be registered in a book to be kept by the Commissioner for the purpose.