(1)When an owner has furnished information or a written return as provided by sub-section (3) of Section 134, he shall give notice in writing to the Chief Municipal Officer of any subsequent increase in the rent.(2)If an owner of any land or building or any portion thereof has, alter he has been assessed for the same, made an increase in the rent thereof he shall give notice in writing to the Chief Municipal Officer of such increase.(3)The Council shall, on receipt of such notice as to increase of rent, amend the assessment list by altering the assessment of such land or building or portion thereof as provided by Section 14 :Provided that no revision of assessment shall lie made during the year unless the increase in rent is due to material addition or alteration in the building.
