Amendment status not verified — confirm the current text below against the official source.
Notwithstanding anything contained in the Travancore District Municipalities Act, 1116, in cases where the Executive Authority has under sub-rule (3) of rule 19 of the Taxation and Finance Rules contained in Schedule II to the said Act, assigned to a company or person the class in the scale appropriate to the half -yearly income of such company or person as estimated by him, without giving an opportunity to such company or person was assessed accordingly, it shall be open to that Executive Authority to reopen the assessment de novo under the said Act after giving such company or person an opportunity to show cause why that company or person should not be assigned to the class in the scale appropriate to the half-yearly income of that company or person as estimated by him. Explanation: -- In this section, the expression "Executive Authority" shall have the same meaning assigned to it in the Travancore District Municipalities Act, 1116.