Amendment status not verified — confirm the current text below against the official source.
'(1) Notwithstanding anything contained in section 190 the Municipal Commissioner may, al any time, amend lhe Municipal Assessment Book— {i) hy inserting therein the name of any person whose name ought to he inserted; or (ii) by inserting therein any land or building previously omitted together with valuation thereof; or (iii) by striking out the name of any person-[or any land or building] not liahlc for tiic payment of '[property lax]; or (iv) by increasing or decreasing for adequate reasons the amouni of any annual value and of the '[property tax] thereupon: or (v) by making or cancelling any entry exempting any land or building from liability lo "|properly tax]: or (vi) by altering the assessment on the land or building which has been erroneously valued or assessed through fraud, mistake or nccidciu, in which ca.sc such alteration shall lake elTccl from the date such erroneous valuation or assessment look effect; or (vii) by inserting or altering an entry in respeel of any building erected, rc- crccted, allcred or added to, after the preparalion of ihe assessment hook, in which case such insertion or alteration shall lake effeci from the dale such erection, re- ereciion, alteration or addition was made, '(2)(i) A notice of not less than fifteen days shall be given io the owner or lo lessee, sub-lessee or occupier of the land or building of the place, lime and dale on which any amcndmenl of the Assessment Book is intended lo be made under this section. (ii) Any person on whom a notice of amendment is served under this sub- section may llie ;in objection in writing to the Municipal Commissioner al least three days before the dale 'Seel ion 192 was renumbered :is sub-section < I) pi" llml scenon hy 5. IK of MIL: Calculla Municipal Curporalioit (Second Amendment Acl. 19K4 (We\i Ben. Ael XIII of 1984). TIIL1 words wiihin Ihe square brackcls were inserted by s 1K(J). ibid. 'Sec fitui-nolc 2 oil pu«e 6.13. tmir. JSuh-scclioii (2) was inserted hy s. 18(b) of the Calcutta Municipal Corporation (Scrand Amcndnvjiii) Acl. I TO 4 (Wcsl Hen..Acl Xlll of iyS-1). [West Ben. Act 6fi6 The Kolkata Municipal Corporation Act. 1980. Wcsl Ben Aui XXXVII o f m i . Apimmon- mcnt of liability for '[properly Lax | on kind or buililini; wire I) I he premises assessed are Id or sublet. Incidence of '(property lax) on hinds Liml huilding. [Pari IV.—Taxation.—Chapter XII.—Powers of Taxation atui propeny taxes.— C. Incidence and payment of properly tax on lands and buildiygs,—Sections 193, J 94.) fixed in llic notice and ihe provisions of sections 186 lo 190 shall apply, mutatis nr.nandis, lo such objection. G. Incidence and payment of'[property tax] on lauds and buildings.