Amendment status not verified — confirm the current text below against the official source.
In section 180 of the principal Act,— (a) (b) in sub-section (1), the words, figure and brackets “sub-section (2) of” shall be omitted; to sub-section (2), the following proviso shall be added:— “Provided that such revision of annual valuation of any land or building shall ordinarily be made within six years from the date of occurrence of any of the above circumstances, but such period shall not apply where the owner or the person liable to pay property tax fails to submit return under section 182 or suppresses the occurrence of any such circumstances.”.