Section 145(2) in The U.P. Municipalities Act, 1916
(2)Subject to any alteration or amendment made under Section 147 and to the result of any appeal under Section 160, every valuation and assessment entered in a valuation list shall be valid from the date on which the list takes effect [in the] [Substituted by U.P. Act No. 3 of 1987.] [municipal area] [Substituted by U.P. Act No. 12 of 1994.] or part thereof and until the first day of the month next following the completion of the new list.
