(1)The [Municipality or the Executive Officer authorised by it] [Substituted by U.P. Act No. 8 of 2011, for 'Municipality'.] may at any time alter or amend the assessment list, -(a)by entering therein the name of any person or any property which ought to have been entered or any property which has become liable to taxation after the authentication of the assessment list; or(b)by substituting therein for the name of owner or occupier of any property the name of any other person who has succeeded by transfer or otherwise to the ownership or occupation of the property; or(c)by enhancing the valuation of, or assessment on any property which [has become incorrectly valued or assessed or which, by reason of fraud, misrepresentation or mistake, has been incorrectly valued or assessed] [Substituted by U.P. Act No. 3 of 1987.]; or(d)by re-valuing or re-assessing any property the value of which has been increased by additions or alterations to buildings; or(e)where the percentage on the annual value at which any tax is to be levied has been altered by the [Municipality or the Executive Officer authorised by it] [Substituted by U.P. Act No. 8 of 2011, for 'Municipality'.] under the provisions of Section 136, by making a corresponding alteration in the amount of the tax payable in each case; or(f)by reducing, upon the application of the owner- or on satisfactory evidence that the owner is traceable and the need for reduction established, upon its own initiative, the valuation of any building which has been wholly or partly demolished or destroyed, or(g)by correcting any [Clerical, arithmetical or other apparent error ;] [Substituted by U.P. Act No. 1 of 1955.](2)Provided that [Municipality or the Executive Officer authorised by it] [Substituted by U.P. Act No. 8 of 2011, for 'Municipality'.] shall give at least one month's notice to any person interested of any alteration which the [Municipality or the Executive Officer authorised by it] [Substituted by U.P. Act No. 8 of 2011, for 'Municipality'.] proposes to make under clauses (a), (b), (c) or (d) of sub-section (1) and of the date on which the alteration will be made.(3)The provisions on sub-sections (2) and (3) of Section 143 applicable to the obligations thereunder mentioned shall, so far as may be, apply to any objection made in pursuance of a notice issued under sub-section (2) and to any application made under clause (f) of sub-section (1).(4)Every alteration made under sub-section (1) shall be authenticated by the signature or signatures of the person or persons authorized by Section 144 and subject to the result of an appeal under Section 160, shall take effect from the date on which the next instalment falls due.
