(1)Notwithstanding anything contained in section 188, if the Chief Officer of a Municipality is of the opinion that amendment of the Municipal Assessment Book of the Municipality is necessary,-(i)by inserting therein the name of any person whose name ought to be inserted; or(ii)by inserting therein any land or building previously omitted together with valuation thereof; or(iii)by inserting or altering an entry in respect of any building, erected, re-erected, altered or added to, after the preparation of the Municipal Assessment Book, in which case, such insertion of alteration shall take effect from the date, such erection, re-erection, alteration of addition was made,he shall serve written notice, in such manner, as may be prescribed, stating reasons for the proposed amendment on the owner or the lessee, sub- lessee or occupier of the land or building and the notice shall specify the time, not being less than thirty days from the date of the service of the notice, within which objections, if any, in duplicate, to the amendment, may be filed.(2)The Chief Officer shall place the proposed amendment and the objections so received before the Municipal Property Tax Committee.(3)The provisions of sub-section (5), sub-section (6), sub-section (7) and sub-section (8) of section 187 shall, thereafter, mutatis mutandis apply.(4)Any amendment in the Municipal Assessment Book under this section, shall come into force from the beginning of the year following that in which such amendment becomes applicable and shall remain in force for the unexpired portion of the period during which the Municipal Assessment Book would have remained in force.
