Section 141(1) in The Chhattisgarh Municipalities Act, 1961
(1)The Council may, at any time, amend the assessment list by the inclusion, omission or substitution of any matter:Provided that whenever it proposes to make any amendment in respect of any matter other than the correction of an arithmetical error, it shall before making the amendment, send notice thereof to persons interested and shall allow thirty days to elapse for the making of any objection to the proposed amendment:Provided further that nothing in this sub-section shall empower the Council to vary the valuation of any premises determined on appeal.
