Section 132 in The City of Nagpur Corporation Act, 1948
132. Keeping of Municipal assessment list. - (1) The annual value fixed under this chapter shall be entered in one or more registers to be kept for the purpose, wherein shall also be recorded
(a)the serial number of each set of premises;(b)the description of each set of premises;(c)the name and place of abode of the owner and the name of the occupier;(d)the amount of the valuation;(e)the amount payable on account of the property [taxes];(f)any exemption granted from payment of the [general tax]; and(g)such other particulars as the [Commissioner] may direct.(2)The particulars mentioned in sub-section (1) may be contained in as many registers as the [Commissioner] may determine, which shall together constitute the assessment list.(3)When the name of the owner or occupier of any premises is not known, it shall be sufficient to designate him in the said assessment list as "the owner" of "the occupier", as the case may be.
