Section 121 in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
121. General revision of assessment. [Sections 88 to 90, 147, 148 and 150.]
- Every assessment statement prepared under the provisions of sub-rule (8) of rule 120 and modified in accordance with the orders passed under sub-rule (9) of that rule shall remain in force for a period of three years. A general revision of the assessment statement shall thereafter be made in the manner in which the original assessment statement was prepared:Provided that any assessee whose name is entered in an assessment statement may, before the thirtieth day of April in any year other than a year in which the list is originally prepared or subsequently revised, apply to the assessing authority for remission or reduction of the amount of the tax to which he is assessed on the ground that there has been such a material change in his circumstances that the tax would not be levied on him at all or would be levied at a reduced rate, if a revision of the assessment were made and such application shall be dealt with, as if it were an objection submitted under sub-rule (4) of rule 120 :Provided further that a Panchayat Samiti or Zila Parishad, as the case may be, may for special reasons to be recorded in its resolution, resolve for a general revision of the final assessment statement prepared under the provisions of sub-rules (8) and (9) of rule 120.
