Section 119(1) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(1)The Chief Officer, shall at the time of the publication of the assessment list under the last preceding section, give public notice of a date not less than thirty days, after such publication, before which objections to the valuation or assessment in such list shall be made; and in all cases in which any property is for the first time assessed or [the assessment is increased, otherwise than by way of increase in the rate at which any tax is leviable,] [These words were substituted for the words 'the assessment is increased' by Maharashtra 32 of 1983, Section 3.] he shall also give notice thereof to the owner or occupier of the property if known, and if the owner of or occupier of the property is not known, he shall affix the notice in a conspicuous position on the property.
