Amendment of Assessment list

(1) The Collector may at any time, amend the assessment list— (a) by inserting therein the names of any person whose name ought to be inserted; (b) by inserting therein any land or house previously omitted; (c) by striking out the name of any person not liable for the payment of House tax. (2) Before making any amendment under sub-section (1), the Collector shall give to any person affected by the amendment notice, of not less than one month, that he proposes to make the amendment and consider any objections which may be made by such person.