Section 5(2) in Uttar Pradesh Municipal Corporation (Property Taxes) Rules, 2000
(2)List regarding self-assessment - The residential buildings for which self-assessed taxes with Form 'A' and the non residential building for which self assessed taxes with Form 'C' have been submitted within prescribed period shall be entered in assessment list prepared in sub-rule (1) but the provisions of Rue 5-A shall not be applicable on such building.Provided that on the basis of any complaint or enquiry, if any detail is found incorrect, the details entered in the list and tax assessment therein shall be revised and penally shall he imposed after show cause notice.]
