Section 229 in The Orissa Municipal Corporation Act, 2003
229. Corporation Assessment Book.
(1)The Corporation shall maintain a Corporation Assessment Book in such Form, and in such manner, as may be prescribed.(2)The annual value of any land or building under Section 210 or Section 227 or Section 228, as the case may be, shall, be entered in the Corporation Assessment Book.(3)The Commissioner may, at any time, make such corrections in the Corporation Assessment Book as may be necessary to incorporate changes required to be made in accordance with the provisions of this Act or for removal of patent errors or defects on the face of the records.(4)The Corporation Assessment Book, duly authenticated in the manner prescribed, shall be kept in the office of the Corporation and shall be open for inspection, free of charge, during office hours and extracts therefrom shall be made available on payment of such fee as may be determined by the Standing Committee on Taxation, Finance and Accounts.(5)The Corporation Assessment Book shall be printed and published for every ward of the Corporation, and shall be made available for sale to the public, in such Form, and in such manner, as may be prescribed :Provided that the publication of the Corporation Assessment Book shall not be kept pending on the ground that an objection or appeal has been made in respect of any case under Section 224 or Section 227, as the case may be.(6)Wherever it is possible for the Corporation to do so, the Corporation Assessment Book shall also be put on a website for public information.
