Section 15(1) in The Goa Panchayat Raj (Imposition of taxes, fees and other dues) Rules, 1998
(1)The Panchayat may, at any time, alter the assessment list by inserting or altering any entry in respect of any property, such entry having been omitted or erroneously made in the assessment list through fraud, accident or mistake or in respect of any building constructed, altered, added to or re-constructed in whole or in part, where such construction alteration, addition or reconstruction, as the case may be, has been completed after preparation of the assessment list, after giving notice to any person likely to be adversely affected by the alteration of the list, a date not earlier than one month after the date of service of such notice, before which any objection to the alteration should be made. Any alteration in the assessment list by inserting or altering any entry without giving any notice to any person likely to be adversely affected by the alteration of list is void obimitio.
