Section 156 in Gauhati Municipal Corporation Act, 1971
156. Assessment list.
(1)Save as otherwise provided in this Act, the Commissioner with the approval of he Standing Committee shall cause an assessment list of all lands and buildings in the city to be prepared in such form and manner and containing such particulars with respect to each land and building as may be prescribed in the bye-laws.(2)When the assessment list has been prepared the Commissioner shall give public notice thereof and of he place where the list or a copy thereof may be inspected, and every person claiming to be the owner, lessee or occupier of any land or building included in the list and any authorised agent of such person shall be as liberty to inspect the list and to take extracts therefrom free of charge.(3)The Commissioner shall, at the same time, give public notice of a date, not less than one month thereafter, when he will proceed to consider the rateable values of hands end buildings entered in the assessment list, and in all cases in which any land or building is for the first time assessed, or the assessment is increased, he shall also give written notice therefore to the owner or to any lessee or occupier of the land or building.(4)Any objection to a rateable value or assessment or any other matter as entered in the assessment list shall be made in writing to the Commissioner before the date fixed in the notice and shall state in what respect the rateable value, assessment or other matter is disputed and all objections so made shall be recorded in a register to be kept for the purpose.(5)The objections shall be inquired into and investigated, and the persons making them shall be allowed an opportunity of being heard either in person or by his authorised agent, by the Commissioner or any officer of the Corporation authorised in this behalf by the Commissioner.(6)When all objections have been disposed of and the revision of the rateable value and assessment has been completed, such assessment list shall be authenticated by the signature of the Commissioner or the municipal officer as authorised by him in this behalf who shall certify that except in the cases, if any, in which such amendments have been made as shown therein no valid objection has been made to the rateable values or assessments or any other matters entered in the said list.(7)The assessment list so authenticated shall be deposited in the office of the Corporation and shall be open for inspection, free of charge during office hours to all owners, lessees or occupiers of lands and building comprised therein or the authorised agents of such persons and public notice that it is so open shall forthwith be published.
