Section 10(2) in The M.P. Nagariya Sthawar Sampatti Kar Adhiniyam, 1964
(2)The Property Tax Commissioner may also, at any time but after complying with the provisions of Sections 7, 8 and 9 make corrections, modifications or additions in the assessment list, as appears to him to be necessary by reason of,-(i)a building included in the list having been altered or enlarged; or(ii)a new building having been erected after the finalisation of the assessment list.
