143. [ Preparation of Valuation list. [Substituted vide Orissa Act No. 16 of 1968 w.e.f. 1.8.1968.]
(1)In respect of Municipal area constituted and in respect of existing Municipal areas where the annual value of holdings has not been determined, the Valuation Officer, shall [after making in inquiry in the prescribed manner] determine the annual value of all holdings within the Municipal area and shall prepare a valuation list containing such particulars as may be prescribed.(2)The Valuation Officer shall thereupon forward a copy of the list so prepared to the Municipality for its views and shall also list in the prescribed manner inviting objections from persons interested to be filed before the Executive Officer within sixty days from the date of such publication.(3)All objections received by the Executive Officer within the aforesaid period together with the views, if any, of the Municipality expressed within the said period shall be forwarded to the Valuation Officer by the Executive Officer.(4)After receipt of all such objection and views and after giving the person interested opportunity of being heard, the Valuation Officer shall consider the objections views and after making such alterations in the list as he deems necessary, publish the list in the prescribed manner.(5)The Valuation Officer in order to prepare the valuation list, may, whenever he thinks fit by notice require the owners or occupiers of all holdings to furnish him with returns of the rent or annual value thereof and a description of the holdings containing such particulars as. the Valuation Officer may direct and the Valuation Officer or any person authorised by him in writing in that behalf may, at any time between sunrise and sunset, enter, inspect and measure any such holding after having given forty-eight hours previous notice of his intention to the occupier thereof.]
