Amendment of assessment list

(1) The Commissioner, in consultation with the authorised valuation officer, may at any time alter the assessment list by inserting or altering an entry in respect of any property, such entry having been omitted from or erroneously made in the assessment list through fraud, accident or mistake or in respect of any building constructed, altered, added to or reconstructed in whole or in part, where such construction, alteration, addition or reconstruction has been completed after the preparation of the assessment list, after giving notice to any person interested in the alternation of the list of a date not less than one month from the date of service of such notice, before which any objection to the alteration should be made.

1. (2) An objection made by any person interested in any such alteration, before the time fixed in such notice, and in the manner provided by section 130 shall be dealt with in all respects as if it were an application under the said section.
2. (3) An entry or alteration made under this section shall, subject to the provisions of sections 189 and 191 have the same effect as it had been made in the case of a building constructed, altered, added to or reconstructed on the day on which such construction, alteration, addition or reconstruction was completed or on the day on which the new construction, alteration, addition or reconstruction was first occupied, whichever first occurs, or in other cases, on the earliest day in the half-year on which the circumstances justifying the entry or alteration existed; and the tax or the enhanced tax, as the case may be, shall be levied in such half-year in the proportion which the remainder of the half-year after such day bears to the whole half-year. The section came into force on the 1st day of August 1976 vide Extraordinary Gazette No.342, dated 29th July, 1976.
   • • 133. Assessment to be done after every five years.- The assessment of every property in the municipal area shall, as far as practicable, be done not less than once in five years and once done shall remain in force for five years. Subject to rules made in this behalf, the Commissioner may, for the purpose of assessment divide the municipal area into such suitable divisions as he deems fit or may undertake the work for the whole municipal area simultaneously. The publication of the authenticated assessment list shall be done not later than the 30th day of June of the year to which the list relates.
   • • 134. Property tax a first charge on property;- The property tax on buildings and lands shall, subject to the prior payment of land revenue, if any, due to the Government thereon, be a first charge upon the said buildings or lands and upon the movable property, if any, found within or upon the same and belonging to the person liable to pay such tax.
   • • 135. Primary responsibility for property taxes on whom to rest.- (1) The property tax shall be levied every half-year and shall be paid by such person or persons as are primarily liable under sub-section (2) and sub-section (3) and section 136, within fifteen days from the date of commencement of the half-year.
3. (2) Subject to the provisions of sub-section (3), property tax assessed upon any premises shall be primarily leviable as follows, namely: -
   • (a) if the premises are held immediately from the Government or from the council, from the actual occupier thereof: Provided that property tax due in respect of buildings vesting in the Government and occupied by servants of the Government or other person on payment of rent shall be leviable primarily from the Government;
   • (b) if the premises are not so held.-
     • (i) from the lessor, if the premises are let;
     • (ii) from the superior lessor, if the premises are sublet;
     • (iii) from the person in whom the right to let the premises vests, if they are unlet;
     • (iv) from the person in possession, if the premises are not let out to him. The section came into force on the 1st day of August 1976 vide Extraordinary Gazette No.342, dated 29th July, 1976.
4. (3) If any land has been let for any term exceeding one year to a tenant and such tenant has built upon the land, the property tax assessed upon the said land and upon the building erected thereon shall be primarily leviable from the said tenant or any person deriving title from the said tenant by the operation of law or by assignment or transfer but not by sub-lease or legal representative of the said tenant or person whether the premises be in the occupation of the said tenant or person or legal representative or a sub-tenant.