(1)Notwithstanding anything contained in section 133, if the Chief Officer of a Municipality is of the opinion that amendment of the Municipal Assessment Book of the Municipality is necessary, -(i)By inserting therein the name of any person whose name ought to be inserted; or(ii)By inserting therein any land or building previously omitted together with valuation thereof; or(iii)By inserting or altering an entry in respect of any building, erected, re-erected, altered or added to, after the preparation of the Municipal Assessment Book, in which case, such insertion of alteration shall take effect from the date, such erection, re-erection, alteration of addition was made.He shall serve written notice, in such manner, as may be prescribed, stating reasons for the proposed amendment on the owner or the lessee, sub-lessee or occupier of the land or building and the notice shall specify the time, not being less than thirty days from the date of the service of the notice, within which objections, if any, in duplicate, to the amendment, may be filed.
