Section 10(1) in The M.P. Nagariya Sthawar Sampatti Kar Adhiniyam, 1964
(1)The Property Tax Commissioner may at any time, subject to such conditions as may be prescribed, amend the list where it appears to him that it is necessary so to do in order to bring the list into accord with the existing circumstances, and in particular may,-(i)correct any clerical, arithmetical or other apparent error in the list;(ii)correct any erroneous insertion, omission or misdescription;(iii)[x x x] [Omitted by M.P. Act No. 49 of 1976 (w.e.f. 1-4-1976).](iv)make such additions to or corrections in the list as appear to him to be necessary by reason of-(a)a building included in the list having been destroyed or substantially damaged since its annual letting value was last determined; or(b)any change having taken place in the ownership of the land or building or because of the same having become, or ceased to be, liable to pay the tax; or(c)the annual letting value, or the tax assessed, in respect of any land or building having found to have been incorrectly valued or assessed on account of fraud, misrepresentation or mistake :[Provided that no correction under clause (i) or (ii) [x x x] [Substituted by M.P. Act No. 17 of 1966.] shall be made unless the person concerned is given a reasonable opportunity of being heard] [Substituted by M.P. Act No. 5 of 1968.] :[Provided further that] [Inserted by M.P. Act No. 17 of 1966.] in cases covered by clause (iv) no amendment in the list for the time being in force shall be made unless the owner of the land or the building, as the case may be, has been afforded reasonable opportunity of being heard and producing evidence, and the Property Tax Commissioner has considered and decided any objection that may be filed by the owner in respect of the proposed amendment.
