Section 8(1) in U.P. Zila Panchayats (Imposition, Assessment and Collection of Circumstances and Property Tax) Rules, 1994
(1)Every year on or before December 15, the Kar Nirdharan Adhikari shall prepare or cause to be prepared a list of all persons who are liable to pay the tax. He shall then consider the circumstances and property of every person entered in the list and of any other person not entered therein but who appears to be liable to pay the tax and determine the amount of the tax to which such person shall be liable in accordance with the provisions of Rule 6. The name of every such person and the amount of tax assessed shall be entered in an assessment list in Form A appended to these rules and the same shall be completed as far as possible on or before January 20, every year. The assessment of the tax shall be made afresh every year but the tax list of the past year shall also be kept in view.
