Amendment status not verified — confirm the current text below against the official source.
Revision and duration of list.-(l) A new assessment list shall ordinarily be made in the manner prescribed in Rules 3 to 6 once in every five years. (2) Subject to any alteration or amendment made under Rule 9 and to the result of any appeal under Section 54 of the Act, every valuation and assessment entered in an assessment list shall be valid from the first day of April of the year in which, such list has been authenticated: Provided that where for any reason whatsoever, the assessment list or any portion thereof can not take effect, the old assessment list or the corresponding portion thereof shall, subject to any order or adjudication of a Court of Law be deemed to have continued to be effective.