Section 115(1) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(1)When a tax on building or land or both is imposed, the Chief Officer shall cause an assessment list of all buildings land or lands and buildings in the Municipal area to be prepared in [such form as the Chief Officer may with the approval of Standing Committee, determine] [These words were substituted for the words 'the prescribed form' by Maharashtra 10 of 2010, Section 88(1) (w.e.f. 1-6-2010).].