Section 3(1) in The Chhattisgarh Municipalities Act, 1961
(1)"assessment list" means any municipal assessment register prepared and maintained in accordance with the provisions of this Act or rules made thereunder and includes any register subsidiary thereto;[(1-a) "Balance Sheet" means the balance sheet prepared under Section 120-B;] [Inserted by C.G. Act No. 16 of 2011, w.e.f. 2-1-2012.]
