Section 91A(1) in Andhra Pradesh Municipalities Act, 1965
(1)If at any time it appears to the council that any person or property has been inadvertently omitted from the assessment records or inadequately or improperly assessed relating to any tax, or a clerical or arithmetical error is committed in the records maintained in relation to such assessment, it may direct the Commissioner to assess or reassess or correct the errors as the case may be:Provided that no such direction shall be given where it involves an increase in the assessment unless the person affected is afforded an opportunity to show cause against the proposed action.
