Section 8(2) in The Maharashtra Tax on Buildings (With Larger Residential Premises) (Re-Enacted) Act, 1979
(2)The list of taxable premises shall be maintained up-to-date by the assessing authority by inserting, deleting or altering any entry in the list, whenever such insertion, deletion or alteration is found to be necessary in consequence of any premises being constructed, altered, added to, or being reconstructed, in whole or in part, or on account of any erroneous omission or insertion of entry made through fraud, accident or mistake.
