(1)The authority may, at any time, amend the property list by inserting the name of any person whose name ought to have been or ought to be inserted, or by inserting any property which ought to have been or ought to be inserted, or by altering the details of any property which has been erroneously valued or assessed through fraud, accident or mistake, whether on the part of the authority or of the assessee, or in the case of a tax payable by the owner or the occupier by a change in the tenancy, after giving notice to any person affected by the amendment, of a time, not less than one month from the date of service, at which the amendment is to be made.Explanation. - For the purposes of this sub-section, the authority means the Executive Officer in case of Municipal Council and Secretary in case of Municipal Committee or any other officer authorized by the Deputy Commissioner.
