Amendment status not verified — confirm the current text below against the official source.
Assessment list. - (1) Save as otherwise provided in this Act, the Corpo- ration shall cause an assessment list of all lands and buildings in the City to be prepared in such form and manner and containing such particulars with respect to each land and building as may be prescribed by bye-laws. 54 Punjab Municipal Corporation Act, 1976, Section 99 (2) When the assessment list has been prepared, the Commissioner shall give public notice thereof and of the place where the list or a copy thereof may be in- spected, and every person claiming to be the owner, lessee or occupier of any land or building included in the list and any authorised agent of such person, shall be at liberty to inspect the list and to take extracts therefrom free of charge. (3) The Commissioner shall, at the same time, give public notice of a date, not less than one month thereafter, when he will proceed to consider the rateable value of lands and buildings, entered in the assessment list, and in all cases in which any land or building is for the first time assessed (or the rateable value of any land or building is increased he shall also give written notice thereof to the owner or to any lessee or occupier of the land or building. (4) Any objection to a rateable value or any other matter as entered in the assess- ment list shall be made in writing to the Commissioner before the date fixed in the notice and shall state in what respect the rateable value or other matter is disputed, and all objections so made shall be recorded in a register to be kept for the purpose. (5) The objections shall be inquired into and investigated and the persons mak- ing them shall be allowed an opportunity of being heard either in person or by authorised agent, by a committee consisting of two councillors elected by the Cor- poration for that purpose and the Commissioner or an officer of the Corporation authorised by him in this behalf. (6) When all objections have been disposed of, and the revision of the rateable value has been completed, the assessment list shall be authenticated by the signa- ture of the Commissioner or, as the case may be, the officer authorised by him in this behalf, who shall certify that except in the cases, if any, in which amendments have been made as shown therein no valid objection has been made to the rateable value or any other matters entered in the said list. (7) The assessment list so authenticated shall be deposited in the office of the Corporation and shall be open for inspection free of charge during office hours to all owners, lessees and occupiers of lands and buildings comprised therein or the authorised agents of such persons, and a public notice that it is so open shall forth- with be published. Section 102