Section 119 in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
119. Public notice of time fixed for lodging objections.
(1)The Chief Officer, shall at the time of the publication of the assessment list under the last preceding section, give public notice of a date not less than thirty days, after such publication, before which objections to the valuation or assessment in such list shall be made; and in all cases in which any property is for the first time assessed or [the assessment is increased, otherwise than by way of increase in the rate at which any tax is leviable,] [These words were substituted for the words 'the assessment is increased' by Maharashtra 32 of 1983, Section 3.] he shall also give notice thereof to the owner or occupier of the property if known, and if the owner of or occupier of the property is not known, he shall affix the notice in a conspicuous position on the property.(2)Objections to the valuation and assessment on any property in such list shall, if the owner or occupier of such property desires to make an objection, be made by such owner or occupier or any agent of such owner or occupier to the Chief Officer before the time fixed in the aforesaid public notice, by application in writing, stating the grounds on which the valuation or assessment is disputed; all applications so made shall be registered in a book to be kept by the Chief Officer for the purpose.
