Revision of assessment

Section 115 of the Assam Municipal Corporation Act, 2022 deals with revision of assessment. The Commissioner may cause any revision to be made in the annual value of any land or building or any portion thereof in the following cases, namely :- (a) where any tenancy or any rent changes, or Assam Act XV of 1957 (b) where the nature of use changes, or (c) where a new building is erected or an

(1) The Commissioner may cause any revision to be made in the annual value of any land or building or any portion thereof in the following cases, namely :- (a) where any tenancy or any rent changes, or Assam Act XV of 1957 (b) where the nature of use changes, or (c) where a new building is erected or an existing building is redeveloped or substantially altered or improved during the period the annual value remains in force, or (d) where, on an application made in writing by the owner or the person liable to pay the property tax, it is established that during the period the annual value remains in force, its value has been reduced by reason of any substantial demolition or has suffered depreciation from any accident or any calamity proved to the satisfaction of the Commissioner to have been beyond the control where, on an application made in writing by the owner or the person liable to pay the property tax, it is established that during the period the annual value remains in force, its value has been reduced by reason of any substantial demolition or has suffered depreciation from any accident or any calamity proved to the satisfaction of the Commissioner to have been beyond the control, or (e) where any land or building or portion thereof is acquired by purchase or otherwise by the Central Government or the State Government or the Corporation, or (f) where any land or building, or portion thereof, is sold or otherwise transferred to the Central Government or the State Government or the Corporation, or (g) where, upon the acquisition or transfer of any land or building in part, a residual portion remains, or (h) where it becomes necessary so to do for any other reason to be recorded in writing.

(2) Any revision in the annual value of any land or building or portion thereof under this section shall come into force from the date of commencement of the quarter of a year ending on 30th June or 30th September or 31st December or 31st March, as the case may be, following that in which such revision comes into force and shall remain in force for the unexpired portion of the period during which but for such revision, such annual valuation would have remained in force.

(3) Notwithstanding anything contained in sub-section (1) or sub-section (2) above, where the annual value of any land or building- (a) has not, for any reason, been determined under this Act, the annual value of such land or building may be determined by the Commissioner at any time during the currency of the period of assessment in respect of such land or building, or (b) has been cancelled on the ground of irregularity, the annual value of such land or building may be determined by the Commissioner at any time after such cancellation, and such annual value shall remain in force until a fresh valuation or revision is made and shall take effect from the beginning of the quarter from which the previous valuation which has been cancelled would have taken effect:

Provided that the valuation made under sub-section (1) and (2) above shall remain in force for the unexpired portion of the period specified in this chapter.

(4) Any revision of annual value of any land or building or any portion thereof under this section shall be made with reference to the group into which such land or building or part thereof is classified under section 100 or 104 of the Act, and the annual value fixed per unit area of such land or building for that group shall be applicable.

(5) Notwithstanding anything contained in the foregoing provisions of this section, no revision of the annual value of any land or building under this section shall be made without giving the owner or the occupier of such land or building a reasonable opportunity of being heard on his objection or claim.

(6) Where any revision of annual value of any land or building is made under this section, the order of such revision shall be communicated to the owner or the occupier of such land or building within ten days from the date of the order.

(7) An appeal shall lie against an order under sub-section (6) above to the Appellate Authority, if preferred by the owner or the occupier of such land or building within forty-five days from the date of receipt of the order. Public notice and inspection of assessment list.

Section 115, The Assam Municipal Corporation Act, 2022 (Act 8 of 2022).