Section 9(2) in The Maharashtra Tax on Buildings (With Larger Residential Premises) (Re-Enacted) Act, 1979
(2)The assessment list to be prepared for the first time after the appointed day shall ordinarily be prepared within one year from the appointed day (or such longer period as the State Government may, either suo motu or on application of a municipal corporation, by notification in the Official Gazette, specify in that behalf); and every such subsequent list shall be prepared before the 30th day of June of the year to which it relates (or before such other subsequent date as the State Government may either suo motu or on application of a municipal corporation, by notification in the Official Gazette, specify in that behalf).
