Section 4(2) in The M.P. Nagariya Sthawar Sampatti Kar Niyam, 1964
(2)For preparing the assessment list the Assessing Authority shall get the entire area divided into convenient division and assigned to each land or building situate therein a serial number which shall, as far as possible, he marked conspicuously on, at, by or near it :Provided that where the serial numbers have already been marked by the local authority, the same shall, so far as may be, be adopted for this purpose.
