Section 99 in Haryana Municipal Corporation Act, 1994
99. Amendment of assessment list.
(1)The Commissioner may, at any time, amend the [property list] [Substituted for 'assessment list' by Haryana Act No. 21 of 2012.] -(a)by inserting therein the name of any person whose name ought to be inserted; or(b)by inserting therein any land or building previously omitted;(c)by striking out of the name of any person not liable for the payment of taxes on lands and buildings;(d)[***] [Clause (d) omitted by Haryana Act No. 21 of 2012.] or(e)by making or cancelling any entry exempting any land or building from liability to any tax; or(f)by altering the assessment on the land or building which has been erroneously valued or assessed through fraud, mistake or accident; or(g)by inserting or altering an entry in respect of any erected, re- erected, altered or added to, after the preparation of [property list] [Substituted for 'assessment list' by Haryana Act No. 21 of 2012.] :Provided that no person shall by reason of any such amendment become liable to pay any tax or increase of tax in respect of any period prior to the commencement of the year in which the notice under sub-section (2) is given.(2)Before making any amendment under sub-section (1) the Commissioner shall give to any person affected by the amendment, notice of not less than one month that he proposes to make the amendment and consider any objection which may be made by such person.
