Bare ActsThe Punjab Urban Immovable Property Tax Act 1940

Section 9

Amendment status not verified — confirm the current text below against the official source.

Subject to such rules, if any, as the 2 Government] may think fit to make 13;1 this be}[u?l?nt{}?l assessing authority may at any time make such amend- ments in a valuation list as appear to it necessary in order to bring the list into accord with existing circumstances and in particular may— (a) <:]9rrect any clerical or arithmetical error in the ist ; (b) correct any erroneous insertions or omissions or any misdescriptions ; (¢) make such additions to or corrections -in the list as appear to the authority to. be necessary by reason of— (i) a new building being erected after the com- pletion of the valuation list ; =~ . (ii) a building included in the valuation list being destroyed or substantially damaged or alter- ed since its value was last previously deter- mined ; . i . (iif) any change in the ownership of any build- ing or land : ) - Provided that not less than fourteen days before making under the foregoing provisions any amendment in the valuation list for the time being in force other than the correction of a clerical or arithmetical error, or the correc- tion of an erroneous insertion, omission, or rmsdescnptlolzi the assessing authority shall send notice of the propofieu amendment to the owner of the building or land and dse% also consider any objection thereto which may be made DY him. L 1proviso added by Punjab Act No. 9 of 1954, section 2. “ » jab_ Re-organisa- 2Substituted for the words “State Government by theel:‘l:n‘?ulijects) %"r der, tion (Chandigarh) (Adaptation of Laws on State and Concurr

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