Section 5 in The Rajasthan Municipalities (Land and Buildings Tax) Rules, 1961
5. Statement of new building etc.
- Every tax inspector, or where there is no tax inspector, every sanitary inspector, or any other officer authorised by the Board shall submit to the assessor half yearly statements showing building with in his circle which have been newly constructed or reconstructed or enlarged and the assess or shall upon receipt of such statement or upon receipt of notice under section 120 proceed to asses or reassess the annual letting value of the building and the amount of tax payable in respect thereof.
