Section 11(1) in The M.P. Nagariya Sthawar Sampatti Kar Adhiniyam, 1964
(1)Where the tax in respect of any land or building or any portion thereof has, for any reason, escaped assessment the Property Tax Commissioner may, after complying with the provision of Sections 7, 8 and 9 assess the tax in respect thereof :Provided that no assessment of the tax for any period beyond five years proceeding the year of assessment shall be made by the Properly Tax Commissioner.
