164. Assessment in case of holdings having been amalgamated.
(1)If any holding bearing two or more holding numbers or portions thereof, are amalgamated into one or more new premises, the Municipal Commissioner or the Executive Officer shall assess them on amalgamation, after assigning to them one or more numbers, as the case may be, for the purposes of this Chapter:Provided that no assessment on amalgamation of premises shall be made by the Municipal Commissioner or the Executive Officer except on application being made by the owner or owners thereof.(2)Every alteration shall be signed by the Municipal Commissioner or the Executive Officer and, subject to the result of an application, shall take effect from the quarter in which the order has been passed, but the Municipal Commissioner or the Executive Officer, by such alteration, shall not be deemed to have made a new or revised assessment list.
