Section 11 in The M.P. Nagariya Sthawar Sampatti Kar Adhiniyam, 1964
11. Escaped assessments.
(1)Where the tax in respect of any land or building or any portion thereof has, for any reason, escaped assessment the Property Tax Commissioner may, after complying with the provision of Sections 7, 8 and 9 assess the tax in respect thereof :Provided that no assessment of the tax for any period beyond five years proceeding the year of assessment shall be made by the Properly Tax Commissioner.(2)[ Where the tax in respect of any land or building has been assessed under sub-section (1), the assessment list shall be modified accordingly, and the modification shall, subject to the provisions of sub-section (1), take effect from the date on which the land or building become first liable to tax under this Act.] [Substituted by M.P. Act No. 17 of 1966.]
