Section 11(2) in The M.P. Nagariya Sthawar Sampatti Kar Adhiniyam, 1964
(2)[ Where the tax in respect of any land or building has been assessed under sub-section (1), the assessment list shall be modified accordingly, and the modification shall, subject to the provisions of sub-section (1), take effect from the date on which the land or building become first liable to tax under this Act.] [Substituted by M.P. Act No. 17 of 1966.]
