(1)The assessment list in respect of all the buildings or the plots or both shall be prepared after calculating the tax on the basis of :-(a)details submitted in Form 'A'. Form 'B', Form 'C and Form 'O' by the owners or occupiers of the buildings and the lands; or(b)information collected by the Municipal Commissioner or an officer authorised by him in this behalf where information in Form 'A' or Fonn 'IV or Form 'C' or Form 'D' as the case may be. arc not submitted within the fixed time;(c)the assessment list shall contain -(i)name of road and mohallah in which property situates.(ii)designation of the property by name, by number or by any other specification sufficient for identification.(iii)name of the owner; whether it is owner-occupied or on rent. If on rent, the name of the tenant.(iv)the carpet area base and covered area base, the minimum monthly rate of rent per square foot for the group of the building or land.(v)carpet area or covered area of the building or the area of the land or both.(vi)year of construction of building.(vii)nature of construction of the building.(2)List regarding self-assessment - The residential buildings for which self-assessed taxes with Form 'A' and the non residential building for which self assessed taxes with Form 'C' have been submitted within prescribed period shall be entered in assessment list prepared in sub-rule (1) but the provisions of Rue 5-A shall not be applicable on such building.Provided that on the basis of any complaint or enquiry, if any detail is found incorrect, the details entered in the list and tax assessment therein shall be revised and penally shall he imposed after show cause notice.]
