Section 110 in Bihar Coal Mining Area Development Authority Rules, 1988
110. Amendment and alteration of valuation list.
- The Managing Director may, from time to time, alter or amend the assessment list-(a)by entering there in the name of any person or any property which aught to have been entered or any property which became liable to taxation after the publication of the assessment list;(b)by substituting therein for the name of the owner or occupier of any holding the name of other person who has succeeded by transfer or otherwise to the ownership or occupation of the holding;(c)by enhancing the valuation of assessment c5n any holding which has been incorrectly valued or assessed by reason of fraud, misrepresentation or mistake;(d)by revaluing or re-assessing any holding the value of which has been interested by additions or alterations to the buildings;(e)where the percentage at which any tax is to be levied has been altered by the Authority, by making a corresponding alteration in the amount of tax payable in each case;(f)by reducing upon the application of the owner occupier, the valuation of any holding which has been wholly or partly demolished or destroyed or the value of which has been diminished from any cause;(g)by correcting any clerical or arithmetical error;(h)the Managing Director or any other officer authorised by him to make such alterations or amendments in the list shall give atleast one month's notice to the person affected by such alteration or amendment which is proposed to be made. The person concerned will be given an opportunity of being heard. Every such alteration made shall have to be signed by the Managing Director or an officer authorised by the Managing Director in this behalf and subject to the result that will take effect from the date on which the next instalment falls due but by such alteration it shall not be deemed that a new or revised assessment list has been made;(i)in case of any dispute the decision of the Managing Director in case the alteration has been made by any other officer of the Authority or in the event the alteration has been made by the Managing Director, the decision of the Authority shall be final and conclusive and binding on the parties.
