Section 156(2) in Gauhati Municipal Corporation Act, 1971
(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.