Section 39 in The M.P. Municipal Accounts Rules, 1971
39.
Each tax muharrir appointed for the purpose shall submit quarterly statements showing for his circle all cases of new buildings, rebuildings and enlargements of existing buildings. These statements shall be compared with the registers of building applications. Before submitting the statement the muharrir shall endorse the following certificate thereon :-"No new buildings are under construction in his circle nor arc any additions or alterations being made to the existing buildings except as noted in the statement."Note. - On receipt of the quarterly statements prompt action should be taken to assess or reassess the tax when necessary.
