Section 28(2) in The Maharashtra Tax on Buildings (With Larger Residential Premises) (Re-Enacted) Act, 1979
(2)On the basis of the list of taxable premises and the assessment list referred to in sub-section (1), the assessing authority shall then prepare list of taxable premises and the assessment list for the period commencing on the 1st April 1974 and ending on the 31st March 1979. Such lists may be prepared separately for each year or for two or more years as may be determined by the assessing authority. The provisions of section 8, 9, 10 and 11 and other relevant sections and the rules made thereunder shall apply, mutatis mutandis, to the preparation and finalisation of such lists.
