Amendment status not verified — confirm the current text below against the official source.
(1) Every MW1icipality shall cuuse an ~sesament list of till buildings and lunda on 'W;~'~~p' any nex i6 imposed to be g;~epared containing ~.. . . . '.. .. , " ... ' . Preparation and publi- ~~tiQP ~~ , ~se~ent· list. (a) tbe name of the street or muh1lla in which the property is situated. . (b) a description of the property 611fficent for the identification thereof; (c) the names of the owner and occupier if known; _ .' (d) the annual value and the particulars on which the ennue.l ve lue is based; and (e) the amount (If the tax assessed thereon by the Municipalitv . • .. (2) When the assessment list ha:3 been compeleted the Mumciaplity shall give public notice thereof, and ()f the places where' t 1e iiet of a copy thereof LIlaY be inspected: arl,i every pe~son claimlhg ~o be either the owner' or the occupier of the prot~rty included in th~ list. and any authorised aqent of such person 611a11 be at 1 iberty to inspect the 1 ist and to make extracts therefrom without charqe. i I 84.(1) The Municipality shall. at the time of the publication of the assessment li~t. give public notice of a time. not less than one month thereafter, when it will proceed to re~iBe the valuation and eseeeeeent and in all cases in which any immovable property is for the first time assessed. or the assessment tbereor is increased, it shall also give notice thEreof to the owner or the occupier of the propert-y. Disposal of objections. (2) Every objection to a valuation or assessment shall be in writing 'setting fcrth the grounds on wbich the valuat on or assesement is disputed and shall be left at the office of the Municipality .before the time fixed in tp~ note. (3) The Municipality, or such suD-committee or officer of the MllOicipality or of Govt. 'as it may by special resolution appoint in thif: behalf, shall consider every objection duly, nede and shall, after giving the objection an ~6~lprtW1ity of being heard j n support thereof e: ther in person or by duly authorised agent. di5~ceed it of and make such c:cn.sequential amendment (if any) as is necessary'in the assessment list. 85.(1) When the Municipality or, the sub- Authenti- coounittee or the officer appointed', in that cation .behalf under sub-eect.don (3) of seetio!! . 84, of list .. has disposed of th~ oh jections and', Ila~e t~e necessary amendments in the assessment I rst, m the manner preecr ired in that sub-secLon, the - .;.., .. THE ANDAMAN ANI)- NlOOBAR ,EX'fR.A(E)IHARY GAZEITE, .Dl£. e, 1994 51 Further amend- ments of assess- ment list and annual revision. J ' .' Chairperson or the IleIIlbere lot the sub-oaIIIIaittee or the officer ae aforeeaid, as the·caae _y be, shall authenticate it and at the ••• ti., certify that no valid objection bas been z.de to. the val uatioo and &!I8Me1lent cootainecl in the list except in the cases in which aJlendaenta have been entered therein: and. subject. to such aaendMnt:! ae MY thereafter be duly' ade. the tax eo ae!3eS8ed ahell be deemed to be the tax for the year CQIDellcing on the first clay of April next ensuing and, in the case of a tax imposed for the ':irst tiDe. for the period between' the date on ,,,hich the tax eceee into force and INch first day of April. (2) '["he list when so authenticated "bell be deposited in the ottice' of the Municipality and shall thore.be open during office hours to all owners 01' occupiers of the property included therein cu' the authorised agents of such persons, and a p!tblic notice that it is eo open sball forthwith be publi8hed.