Section 159 in Gauhati Municipal Corporation Act, 1971
159. Preparation of new assessment list.
- It shall be in the discretion of the Commissioner to prepare for the whole or any part of the city a new assessment list every year or to adopt the rateable value and assessment contained in the list for any year, with such alterations as may in particular cases be deemed necessary, as the rateable values and assessment for the year following, giving the same public notice as well as individual notices, to persons affected by such alterations, of the rateable value and assessments as if a new assessment list had been prepared.
