Section 38 in The M.P. Municipal Accounts Rules, 1971
38.
(1)The assessment list and the register of objections prescribed by Sections 134 and 138 of the Act shall be in Form Nos. 27 and 28.(2)If more than one tax is levied and separately assessed in any Municipal Council on the annual value of buildings and lands (e.g., property tax and water tax etc.) additional columns may be ruled by hand in the assessment list prescribed above in the blank space provided in the last column thereof to show the amount of tax being specified in the heading of the column.(3)The assessment list when completed shall be totalled, progressive totals being given and carried over from page to page and the grand total entered at the end.
