Section 140 in The Chhattisgarh Municipalities Act, 1961
140. Authentication of assessment list when all objections disposed of.
(1)When all objections made under Section 137 have been disposed of and all amendments required by Section 138 have been made in the assessment: list, it shall be authenticated by the Chief Municipal Officer who shall certify under his signature that except in the cases in which amendments have been made as shown therein, no valid objection has been made to the valuation and assessment as entered in the said list:Provided that where the function of the Council under sub-section (2) of Section 138 is under the provisions of this Act performed by the [President-in-Council] [Substituted by M.P. Act No. 20 of 1998.] or any other Committee, such list shall, in addition, be authenticated and certified as aforesaid by not less than two members of such Committee.(2)The Council may, with the previous sanction of the State Government, appoint any Government officer to perform the functions of the Council under this Act and where any officer is so appointed, the list shall be authenticated and certified as aforesaid by such officer.Explanation. - For the purpose of this section "Government Officer" shall include retired Government Officer.(3)The list so authenticated shall be kept in the Municipal Office, and shall be open to inspection during office hours to all owners and occupiers of property entered therein or to the agents of such persons and the notice that it is so open shall be forthwith published.(4)Subject to such alterations as may be made therein under the provisions of Section 138 and to the result of any appeal under Section 139, the entries in the assessment list so authenticated and deposited and the entries, if any, inserted in the said list under the provisions of Section 141 shall be accepted as conclusive evidence-(i)for the purposes of all Municipal taxes of valuation, or annual letting value on the basis prescribed in the rule regulating the tax, of buildings, lands and both buildings and lands to which such entries respectively refer; and(ii)for the purposes of the tax for which such assessment list has been prepared; of the amount of the tax leviable on such buildings or lands or both buildings and lands in any official year in which such list is in force.
