Section 11 in The M.P. Municipality (Determination of Annual Letting Value of Building/Lands) Rules, 1997
11. Scrutiny of the return.
- If on the scrutiny of return received under [Rule 10] [Substituted by Notification No. 108 XVIII-3-97, dated 30-9-1997.], it is found by the Municipal Officer that any information mentioned therein is not correct or is doubtful or he deems it necessary to reassess the annual letting value due to any reasons, then the Municipal Officer may take action for the reassessment of the annual letting value under the provisions of the Act :Provided that in the reassessment, the variation up to ten per cent on either side shall be ignored but where the variation is more than ten per cent, the owner of land or building, as the case may be, shall be liable to pay such penalty which will be equal to five times of the amount of difference of self-assessment made by such owner and the reassessment made by the Municipality :Provided further that against the order passed by the Municipal Officer under the first proviso, an appeal may be filed before the Mayor-in-Council in case of a Municipal Corporation and President-in-Council, in case of a Municipal Council or Nagar Panchayat within thirty days from the date of passing the orders, on which the Mayor-in-Council or President-in-Council, as the case may be, after hearing the parties concerned, shall give its decision, which shall be final.[Provided also that the scrutiny of the return deposited under Rule 10, shall be completed within one year from the receipt of return or before the expiry of the next financial year, whichever is earlier. After the expiry of the said period the return shall not be scrutinised.] [Inserted by Notification No. F. 1-83-2001-XVIII-3, dated 31-1-2002.]
