HMC Act 94BChapter IV · Part IV – [Taxation And Application Fee For Enlistment] [Heading substituted for the heading 'Taxation' by W.B. Act 10 of 1992.]

Section 94B · [ Amendment of Municipal Assessment Book by Mayor-in-Council. [Sections 94A and 94B inserted by W.B. Act 29 of 1990.]

- Notwithstanding anything contained in this Chapter, the Mayor-in-Council may, at any time, amend the Municipal Assessment Book in the following manner :-

(a)

by inserting therein the name of any person whose name ought to be inserted; or

(b)

by deleting the name of the person whose name has been inserted erroneously or otherwise; or

(c)

by inserting therein the particulars of any land or building previously omitted together with the details of valuation and assessment thereof; or

(d)

by striking out the name of any person not liable for the payment of [property tax] or

(e)

by altering the valuation and assessment of any land or building which has been erroneously valued, as may be palpably apparent, or assessed through fraud, mistake or misrepresentation, and such alteration shall take effect from the date of coming into force of such erroneous assessment or valuation.]

E. Incidence and payment of [property tax] [Words substituted for the words 'consolidated rate' by W.B. Act 17 of 1995.] on lands and buildings

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