Section 20(2) in The Delhi Municipal Corporation (Property Taxes) Bye-Laws, 2004
(2)The Commissioner may, at any time, amend the Municipal Assessment Book, and also the corresponding electric form, after giving the affected person reasonable opportunity of being heard, if(a)he has reason to believe that there are patent errors or omissions in respect of any entry in the Municipal Assessment Book, or(b)there are defects in the Municipal Assessment Book on the face of any documentary evidence, or(c)any change is required to be made in the Municipal Assessment Book in accordance with the provisions of the Act.
