Section 123(1) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(1)The Chief Officer, in consultation with the authorised Valuation Officer, may at any time, alter the assessment list by inserting or altering an entry in respect of any property, such entry having been omitted form or erroneously made in the assessment list through fraud, accident or mistake or in respect of any building constructed, altered, added to [reconstructed, occupied or re-occupied or user thereof is changed] [These words were substituted for the words 'or re-constructed' by Maharashtra 10 of 2010, Section 90(1)(a), (w.e.f. 1-6-2010).] in whole or in part where such construction, alteration, addition or reconstruction has been completed [or occupation or re-occupation or the change or user occurs] [These words were inserted by Maharashtra 10 of 2010, Section 90(1)(b), (w.e.f. 1-6-2010).] after the preparation of the assessment list, after giving notice to any person interested in the alteration of the list of a date, not less than one month [from the date of service of such notice, before which any objection to the alteration should be made.] [[Section 5 of the Maharashtra 32 of 1983 reads as under :-
