Assessment list

(1) The Collector shall cause an assessment list or assessment lists of all lands and houses liable to payment of House tax to be prepared in such form and manner and containing such particulars with respect to each family as may be prescribed. (2) When any assessment list has been prepared under sub-section (1), the Collector shall give public notice thereof and of the places where the list or a copy thereof may be inspected and every adult member of the family occupying any land or house included in the list and any agent authorised by such member shall be at liberty to inspect the list and to take extracts therefrom free of charge. (3) The Collector shall receive and consider any objections which may be made within a period of one month from the date of the public notice referred to in sub-section (2), to any entry made in the assessment list or to any omission therefrom. (4) When all objections have been considered and disposed of in accordance with the rules made in this behalf, the Collector shall cause the assessment list to be finally published in the prescribed manner. (5) The entries in the assessment list as finally published shall be accepted as conclusive evidence for the purpose of assessing the House tax under this Act.