Amendment status not verified — confirm the current text below against the official source.
In sub-section (1) of section 182A of the principal Act,— (a) to clause (a), the following provisos shall be added:— “Provided that in case of non-filing of return of self-assessment, notwithstanding anything contained in sections 171, 179, 180, 232A and 232B, till the fresh valuation is made after final publication of the scheme, existing tax as mentioned in this sub-section may be increased every year, onand from the date of final publication of the scheme, by such percentage notexceeding five per cent., as may be decided by the Corporation and such owner or occupier or person liable to pay the property tax, as the case may be, shall continue to pay the same which will be subject to adjustment after fresh valuation under the scheme: Provided further that if any change in nature of occupancy or nature of use or any addition or alteration or any other circumstance of revision as specified in sub-section (2) of section 180 occurs prior to final publication of the scheme then the Corporation may amend the assessment and consequential tax as mentioned in the foregoing proviso.”; (b) in clause (c), the word “annual” shall be omitted.