Section 168 in The Coimbatore City Municipal Corporation Act, 1981
168. Power to assess in case of escape from assessment.
- Notwithstanding anything to the contrary contained in this Act or the rules made thereunder, if for any reason any person liable to pay any of the taxes or fees leviable under this Chapter has escaped assessment in any half-year or year or has been assessed in any half-year or year at a rate lower than the rate at which he is assessable, or in the case of property tax has not been duly assessed in any half-year or year consequent on the building or land concerned having escaped proper determination of its annual value, the Commissioner may, at any time within [six] [Substituted for the words 'three years' by Tamil Nadu Municipal Laws (Amendment) Act, 1997 (Tamil Nadu Act 3 of 1997), w.e.f. 27-12-1996.] years from the date on which such person should have been assessed, serve on such person a notice assessing him to the tax or fee due and demanding payment thereof within fifteen days from the date of such service; and the provisions of this Act and the rules made thereunder shall so far as may be apply as if the assessment was made in the half-year or year to which the tax or fee relates.
