(1) The assessor shall, at the time of the publication of such assessment list, give public notice of a time, not less than thirty days thereafter, when the revising authority will proceed to revise the valuation and assessment; and in all cases in which any property is for the first time assessed or the assessment is increased, the assessor shall also give notice thereof to the owner or occupier of the property, if known, and if the owner or occupier of the property is not known, he shall affix the notice in a conspicuous place on the property.

(2) In a¹[municipal area] for which there is a Municipal Commissioner, such Municipal Commissioner and elsewhere any officer of the Government not below the rank of an Assistant Commissioner specially appointed by the Government in this behalf, and where no such officer is appointed, the Assistant Commissioner having jurisdiction over the Revenue Sub-Division in which the¹[municipal area] is situated shall be the revising authority to whom objections under sub-section (1) may be made.

²[Provided that the Government may, if in its opinion it is necessary so to do, appoint such number of officers not below the rank of an Assistant Commissioner as it thinks fit, to be revising authorities in respect of different areas in any¹[municipal area] and when any such appointment is made, references to the revising authority in this section shall be construed as references to such revising authorities.]

(3) All objections to the valuation and assessment shall be made to theassessor before the time fixed in the notice, by application in writing stating the grounds on which the valuation and assessment are disputed, and all applications so made shall be registered in a book to be kept by the assessor for the purpose.

(4) The revising authority shall, after allowing the applicant an opportunityof being heard in person or by agent, -

(a) investigate and dispose of the objections,

(b) cause the result thereof to be noted in the book kept under subsection (3), and

(c) cause any amendment necessary in accordance with such result to be made in the assessment list.

(5) When all objections made under this section have been disposed ofand all amendments in accordance with sub-section (4) have been made in the assessment list, the said list shall be authenticated by the revising authority.

(6) The list so authenticated shall be deposited in the municipal office, and shall be open for inspection during office hours to all owners and occupiers of property specified therein, or to the agents or such persons and a notice that it is so open shall be forthwith published.

(7) Subject, --

(a) to such alterations as may thereafter be made therein, under the provisions of section 107, and

(b) to the result of any appeal made under section 150, the entries in the list so authenticated and deposited shall be accepted as conclusive evidence, --

(i) for the purposes of all municipal taxes of the annual rateable value or other valuation of all buildings and lands to which such entries respectively refer, and

(ii) for the purposes of any tax imposed on buildings or lands of the amount of each such tax leviable thereon throughout the official year to which such list relates.

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1. Substituted by Act 36 of 1994 w.e.f. 1.6.1994.

2. Inserted by Act 34 of 1966 w.e.f. 16.1.1967.