Section 8(1) in The Maharashtra Tax on Buildings (With Larger Residential Premises) (Re-Enacted) Act, 1979
(1)Within three months from the date of its appointment or, such longer period as the Municipal Commissioner may specify in any case or class of cases, every assessing authority shall cause a list of all buildings containing taxable premises and indicating the taxable premises therein and the proportionate rateable value thereof, to be prepared and published in such manner as may be prescribed. For this purpose, the assessing authority may inspect any buildings or premises or make such enquiries as it thinks fit.
