Section 153(1) in The Chhattisgarh Municipal Corporation Act, 1956
(1)The Commissioner may at any lime amend the assessment list by the inclusion, omission or substitution of any matter :Provided that whenever he proposes to make any amendment in respect of any matter other than the correction of an arithmetical total, he shall before making the amendment, send notice thereof to persons interested and shall allow thirty days to elapse for the making of any objection to the proposed amendment :Provided further that nothing in this sub-section shall empower the Commissioner to vary the valuation of any premises determined on appeal to the District Court.
