Section 225(4) in Greater Hyderabad Municipal Corporation Act, 1955
(4)[ (i) If at any time it appears to the Commissioner that any person or property has been inadvertently omitted from the assessment records or inadequately or improperly assessed relating to any tax, or a clerical or arithmetical error is committed in the records maintained in relation to such assessment, he may assess or reassess or correct such errors, as the case may be:Provided that no such action shall be taken where it involves an increase in the assessment, unless the person affected is afforded an opportunity to show cause against the proposed action.(ii)Such assessment or reassessment or correction of records shall not relate, to a period earlier than the five half years immediately preceding the current half year.]
