Section 147(1) in The U.P. Municipalities Act, 1916
(1)The [Municipality or the Executive Officer authorised by it] [Substituted by U.P. Act No. 8 of 2011, for 'Municipality'.] may at any time alter or amend the assessment list, -(a)by entering therein the name of any person or any property which ought to have been entered or any property which has become liable to taxation after the authentication of the assessment list; or(b)by substituting therein for the name of owner or occupier of any property the name of any other person who has succeeded by transfer or otherwise to the ownership or occupation of the property; or(c)by enhancing the valuation of, or assessment on any property which [has become incorrectly valued or assessed or which, by reason of fraud, misrepresentation or mistake, has been incorrectly valued or assessed] [Substituted by U.P. Act No. 3 of 1987.]; or(d)by re-valuing or re-assessing any property the value of which has been increased by additions or alterations to buildings; or(e)where the percentage on the annual value at which any tax is to be levied has been altered by the [Municipality or the Executive Officer authorised by it] [Substituted by U.P. Act No. 8 of 2011, for 'Municipality'.] under the provisions of Section 136, by making a corresponding alteration in the amount of the tax payable in each case; or(f)by reducing, upon the application of the owner- or on satisfactory evidence that the owner is traceable and the need for reduction established, upon its own initiative, the valuation of any building which has been wholly or partly demolished or destroyed, or(g)by correcting any [Clerical, arithmetical or other apparent error ;] [Substituted by U.P. Act No. 1 of 1955.]
