Section 42 in The M.P. Municipal Accounts Rules, 1971
42.
In the case of such taxes for which assessment is made annually and the forms of assessment list is not prescribed in the concerning rules or bye-laws, an assessment list shall be prepared in the month of January for the next year in Form No. 30 for each ward separately of persons liable to taxes.Note. - This list will form the basis of the demand and collection register and should be prepared with great care. Completion of assessment list will be reported to the Finance Committee, and if there is no Finance Committee the Standing Committee in the month of February of the year of the preparation of the list.
