Amendment status not verified — confirm the current text below against the official source.
New assessment-book need not be prepared every official year.— (1) It shall not be necessary to prepare a new assessment-book every official year. Subject to the provisions of sub-section (3), the Commissioner may adopt the entries in the last preceding year’s book with such alterations as he thinks fit as the entries for each new year. (2) But public notice shall be given, in accordance with sections 160 and 162 every year and the provisions of the said sections and of sections 163 to 167, both inclusive, shall be applicable each year. (3) A new assessment-book shall be prepared at least once in every 1[five years]. 2[Special provisions concerning the Water and Sewerage taxes and charges]