138. Assessment in case of holdings having been amalgamated.
(1)If any holding bearing two or more holding numbers or portions thereof, be amalgamated into one or more new premises, the Chief Municipal Officer shall assess them on amalgamation, after assigning to them one or more numbers, as the case may be, for the purposes of this Chapter:Provided that no assessment on amalgamation of premises shall be made by the Chief Municipal Officer except on application being made by the owner or owners thereof.(2)Every alteration made under sub-section (1) shall be signed by the Chief Municipal Officer and, subject to the result of an application made under Section 141, shall take effect from the quarter in which the order has been passed, but the Chief Municipal Officer, by such alteration, shall not be seemed to have made a new or revised assessment of it.
