Section 141(3) in The Chhattisgarh Municipalities Act, 1961
(3)When the erection of a new building is completed after the completion of the assessment list the Council may add the particulars of the building to the list, and in such case the provisions of Sections 135, 136 and 137 shall apply, except that no public notice shall be required. In such a case the assessment shall take effect from the beginning of the quarter following the date on which the building is added to the assessment list or from the date when it is occupied or let, if that is earlier.
