Section 225 in Greater Hyderabad Municipal Corporation Act, 1955
225. Assessment book may be amended by the Commissioner during the financial year.
(1)Subject to the provisions of sub-section (2) the Commissioner may upon the representation of any person concerned or upon any other information at any time during the financial year to which the assessment book relates amend the same -(a)by inserting therein the name of any person whose name ought to be so inserted or any premises previously omitted;(b)by striking out the name of any person not liable to the property tax;(c)by increasing or reducing the amount of any rateable value and of the assessment based thereupon;(d)by altering the assessment on any land or building which has been erroneously valued or assessed through fraud, accident or mistake;(e)by inserting or altering an entry in respect of any building erected, re-erected, altered, added to or reconstructed in whole or in part after the preparation of the assessment book;(f)by making or cancelling any entry exempting with the approval of the Standing Committee any premises from liability to any property tax.(2)Where any amendment is made under sub-section (1) which has the effect of imposing on any person any liability for the payment of property taxes which would not be incurred but for such amendment or which has the effect of increasing the rateable value of any premises as stated in the assessment book, a special written notice as provided in sub-section (2) of section 220 shall be given by the Commissioner, and as far as may be the procedure laid down in sections 221, 222 and 223 shall be followed.(3)Every such amendment shall be deemed to have been made, for the purpose of determining the liability or exemption of the person concerned in accordance with the altered entry, from the earliest day in the current financial year when the circumstances justifying the amendment existed.(4)[ (i) If at any time it appears to the Commissioner 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, he may assess or reassess or correct such errors, as the case may be:Provided that no such action shall be taken where it involves an increase in the assessment, unless the person affected is afforded an opportunity to show cause against the proposed action.(ii)Such assessment or reassessment or correction of records shall not relate, to a period earlier than the five half years immediately preceding the current half year.]
