Section 151(1) in The Chhattisgarh Municipal Corporation Act, 1956
(1)The annual value fixed under this chapter shall be entered in one or more registers to be kept wardwise or in any other manner for the purpose wherein shall be recorded :-(a)the serial number of each set of premises;(b)the description of each set of premises;(c)the name and place of abode of the owner and the name of the occupier;(d)the amount of the valuation;(e)the amount payable on account of the property tax;(f)any exemption granted from payment of the said tax: and(g)such other particulars as the Commissioner may direct.
