Authentic list how far conclusive

Subject to such alterations as may be made therein under section 132 and to the result of any appeal or revision made under section 189 or section 191, the entries in the assessment list so authenticated and deposited and the entries, if any, inserted in the said list under the provisions of section 132 shall be accepted as conclusive evidence.-

1. (i) for the purposes of all municipal taxes, of the valuation, or annual rent, on the basis prescribed in section 123, of buildings or lands or both buildings and lands to which such entries respectively refer; and
2. (ii) for the purposes of the tax for which such assessment list has been prepared of the amount of the tax leviable on such buildings or lands or both buildings and lands in any half year in which such list is in force.