Section 76(3) in The Himachal Pradesh Municipal Corporation Act, 1994
(3)Notwithstanding anything contained in this Act, the municipality may with a view to give effect to the annual value as defined in clause (1) of section 2 of this Act, amend the assessment list of the year commencing on the first day of April of the relevant year for increasing or reducing annual value of any property and of the assessment thereupon after giving notice at any time to any person affected by the amendment of a period not less than one month from the date of service at which the amendment is to be made and the municipality shall consider any objection made in this regard by any such person and the amended assessment list shall come into force with effect from the first day of April of the year in which notice was given to the person affected.
