Amendment status not verified — confirm the current text below against the official source.
If the Assistant Commissioner has reason escaping to believe that for any reason any urban land has assessment escaped assessment or has been wrongly or incorrectly assessed for any fasli year, he may, within such period and after following such procedure as may be prescribed, proceed to assess or re-assess such urban land and the provisions of this Act shall, as far as may be, apply to such assessment or re-assessment. Urban land tax