Amendment status not verified — confirm the current text below against the official source.
(1) The Commissioner with the approval of the Standing Committee may, at any time, amend the assessment list— (a) by inserting therein the name of any person whose name ought to be inserted; or (b) by inserting therein any previously omitted; or land or building (c) by striking out the name of any person not liable for the payment of property taxes; or (d) by increasing or reducing for adequate reasons the amount of any rateable value and of the assessement thereupon ; or (e) by making or cancelling any entry exempt ing any land or building from liability to any property tax ; or (f) by altering the assessment on the land or building which has been erroneously valued or assessed through fraud, mistake or accident ; or (g) by insetting or altering an entry in respect of any building erected, re-erected, altered or added to, after the preparation of the assessment list Provided that no person shall by reason of any such amendment become liable to pay any tax or increase of tax in respect of any period prior to the commencement of the year in which the amendment is made. (2) Before making any amendment under sub-section (1) the Commissioner 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 b® made by such person. 109 shall be in the discretion of the Com- - assessment m issioner to prepare for the whole or any part of the list. c hy a new assessment list every year or to adopt the rateable value and assessment contained in the list for any year, with such alterations as may in particular cases be deemed necessary, as the rateable values and assessments for the year following, giving the same public notice as well as individual notices, to persons affected by such alterations, of the rateable values and assessments as if a new assessment list had been prepared. Notice of *60. Whenever the title of any person transfer. primarily liable for the payment of property taxes on anyj land or building is transferred, the person whose title is transferred and the person to whom the same is transferred shall within three months after the execution of the instrument of transfer or after its registration, if it is registered, or after the transfer is effected, if no instrument is executed, give notice of such transfer in writing to the Commissioner. (2) In the event of death of any person primarily liable as aforesaid, the person on whom the title of the deceased devolves, shall give notice of such devolution to the Commissioner within six months from the date of death of the deceased. (3) The notice to be given under this section shall be in such form as may be determined by bye-laws made under this Act, and the transferee or the other person on whom the title devolves shall, if so required, be bound to produce before the Commissioner any douements evidencing the trans fer or devolution. (4") Fvery person who makes a transfer as aforesaid without giving such notice to the Commissioner shall, in addition to any penalty to which he .may be subjected under the provisions of this Act, continue to be liable for the payment of all property taxes from time to ’ time payable in respect of the land or building transferred until he gives such notice or until the transfer has been recorded in the Commissioner’s book, but nothing in this sub-section shall be deemed to affect the liability of the transferee for the payment of he said tax. (51 The Comnxkgioner shall record every transfer or devolution of title xotihed to him under this section in his books and in the assessment list. 110 (6) On a written request by the Commissioner, '.he Registrar or sub-Registrar of the city appointed under the Indian Registration Act, 1908, shall furnish such particulars regarding the registration of instru ments of transfer of immovable properties in the city, as the Commissioner may from time to time require. (7) Such information shall be furnished as soon as may be after the registration of an instrument of transfer is effected, or, if the Commissioner so requests, by periodical returns at such intervals as the Commissioner may fix. Notice of