Amendment status not verified — confirm the current text below against the official source.
Power of the Assessing Authority.-(1) The Assessing Authority may at any time alter or amend the assessment list- (a) by entering therein the name of any person or any property which ought to have been entered or any property which has become liable to taxation after the authentication of the assessment list; or (b) by substituting therein the name of any other person who has succeeded by transfer or otherwise to the ownership or occupation of the property for the name of the owner or occupier of any property; or R.9] U.P. WATER SUPPLY AND SEWERAGE ACT, 1975 41 (c) by enhancing the valuation, or assessment on, any property which has been incorrectly valued or assessed by reason of fraud, misrepresentation or mistake; or (d) by revaluing or reassessing any property the value of which has been increased by additions or alterations to the buildings; or (e) by reducing, upon the application of the owner or on satisfactory evidence that the owner is untraceable and the need for reduction established or upon its own initiative the valuation of any building which has been wholly or partly demolished or destroyed; or (f) by correcting any clerical, arithmetical or other apparent error: Provided that the Assessing Authority shall give at least one month's notice to any person interested in any alteration or amendment which the Assessing Authority proposes to make under clause (a), (b), (c) or (d) of this sub-rule and of the date on which the alteration will be made. (2) The provisions of sub-rules (2) and (3) of Rule 5, shall, so far as may be, apply to any objection made in pursuance of a notice issued or application made under this rule. (3) Every alteration or amendment made in the assessment list under this rule shall be authenticated by the signature of the General Manager of the Jal Sansthan and subject to the result of an appeal under Section 54 of the Act shall take effect from the date on which the next installment of the tax falls due. ________________ Jal Sansthan (Radius Regarding Levy of Water Tax) Rules, 1993 English translation of Nagar Vikas Anubhag-2, Noti No. 1792/lX-2-93-57(21 )-91 dated January 1, 1994, published in the U.P. Gazette, Extra., Part 4, Section (kha) dated 1st January, 1994, p. 2 [AP 1450] In exercise of the powers under Section 96 read with sub-clause (i) of clause (b) of Section 55 of the Uttar Pradesh Water Supply and Sewarage Act, 1975 (U.P. Act 43 of 1975), the Governor is pleased to make the following rules:-