Section 216C in The Mumbai Municipal Corporation Act, 1888
216C. [ Power to assess in case of escape from assessment. [Section 216B was inserted by Maharashtra 11 of 2011, Section 6 (w.e.f. 10-3-2011) (Section 216B was already inserted by Maharashtra 11 of 2009 but having different subject matter).]
- Notwithstanding anything to the contrary contained in this Act or the rules made thereunder, if for any reason any person liable to pay any of the taxes or fees leviable under this Chapter has escaped assessment in any year, the Commissioner may, at any time within six years from the date on which such person should have been assessed, serve on such person a notice assessing him to the tax or fee due and demanding payment thereon within 15 days from the date of such service; and the provisions of this Act and the rules made thereunder shall, so far as may be, apply as if assessment was made in the year to which the tax or fee relates.]Appeals against Valuations and Taxes
