Section 123

Section 123 of the Assam Municipal Corporation Act, 2022. The Commissioner may, at any time, amend the Municipal Assessment Book- (a) by inserting therein the name of any person whose name ought to have been inserted therein, or (b) by striking out the name of any person not liable for payment of property tax, or (c) by inserting therein any land or buildi

The Commissioner may, at any time, amend the Municipal Assessment Book- (a) by inserting therein the name of any person whose name ought to have been inserted therein, or (b) by striking out the name of any person not liable for payment of property tax, or (c) by inserting therein any land or building together with the annual value thereof previously omitted, or (d) by making, or cancelling, any entry exempting any land or building from liability to property tax, or (e) by altering the assessment of any land or building which has been erroneously valued or assessed through fraud, mistake or accident, in which case such alteration shall take effect from the date from which such erroneous valuation took effect, or (f) by inserting or altering an entry in respect of any building erected, re-erected, altered or added to, after the preparation of the Municipal Assessment Book, in which case such insertion or alteration shall take effect from the date of such erection, re-erection, alteration or addition, as the case may be:

Provided that no such amendment shall be made without giving the person affected a reasonable opportunity of being heard. E. Incidence of Property Tax Property tax and surcharge thereon to be first charge on lands and buildings and movables.

Section 123, The Assam Municipal Corporation Act, 2022 (Act 8 of 2022).