Amendment status not verified — confirm the current text below against the official source.
For clause (d) of sub-section (2) of section 179 of the principal Act, the following clause shall be substituted:— - “(d) notwithstanding anything contained in this Act or any judgement, decree or order to the contrary, the annual valuation of such land or building— @) (ii) may be revised at any time not beyond six years from the date of expiration of each such period and such valuation shall take effect from the beginning of the quarter from which the annual valuation could have been revised; where it had already been made or revised beyond such period the same including realisation of property tax on the basis thereof shall be deemed to be valid and any outstanding property tax on such revision shall be recoverable.”.