141. Power of prescribed authority to amend valuation and assessment.
(1)Notwithstanding anything contained in this Chapter, where the prescribed authority is satisfied that any property has been erroneously valued or assessed through fraud, accident or mistake, whether on the part of the Municipality or any committee or officer or employee of the Municipality or the assessee, it may, after giving the assessee an opportunity of being heard and after making such inquiry, as it may deem fit, pass an order amending the valuation of assessment already made.(2)On the issue of an order under sub-section (1), the valuation and assessment then in force shall, subject to the order, if any, passed in appeal, be deemed to have been amended accordingly with effect from the beginning of the year in which an order is passed.(3)Any person aggrieved by the order of the prescribed authority may, within a period forty-five days from the date of communication to him of the order, file an appeal to the authority referred to in section 142 which shall decide the appeal, after giving the appellant an opportunity of being heard in the prescribed manner.
