(1)The valuation officer or any person of the valuation organisation authorised by him in writing in that behalf shall make such inquiries as the valuation officer may consider necessary for collecting date and factual information for determining the value of the holdings within the Municipality. While conducting his inquiries in the wards the valuation officer or the persons authorised by him shall associate with himself to respectable persons of the particular ward nominated by the Municipal Council to assist the valuation officer in determining the annual value of the holdings. The valuation officer shall take into account the views of these persons and if he does not agree with any of them he shall record his reasons thereof. If the Municipal Council fails to nominate the person in time to be associated with the valuation officer or having been previously informed by the valuation officer of the date and time. If any such nominated persons does not turn up to associate himself with the valuation work in that he shall be free to proceed with the inquiries independently and any views subsequently offered by these persons shall not be taken into consideration by valuation officer.(2)The valuation list to be prepared by the valuation officers shall contain the following particulars and shall bear the signature of Valuation Officer, namely :(a)Name of the owner.(b)Holding No.(c)Ward No.(d)Annual value of the holdings-(i)now determined.(ii)as determined at the previous valuation.(e)Possible details of the rooms and other construction comprised the holdings.(f)Whether the annual value has been determined on the basis of annual rental or capital cost of the building. In either case the basis for arriving at the annual value should be briefly stated.(3)The valuation list prepared by the Valuation Officer under Subsection (2) of Section 143 shall be published in the Municipal Office and the list for each ward at a conspicuous place of the concerned ward and public notice be given by beat of drums and by such other means as posting of placards in the conspicuous places throughout the Municipality to the effect that the said lists can be inspected at such places and objections, if any, be filed by the persons interested before the Executive Officer within the date specified therein.(4)The objections to be filed before the Executive Officer under the above sub-rule should be as brief as possible and should be confined to the specific grounds on which the valuation is objected to. The name of the owner, holding number, ward number and amount of annual value mentioned in the valuation list for that holding should be mentioned at the top of the petition in serial and the petition should be signed and dated by the petitioner himself.(5)The valuation list finally prepared by the Valuation Officer under Sub-section (4) of Section 143 shall be published by valuation officer on the notice board of Municipality and a copy thereof, shall also be sent to Director of Municipal Administration soon after its publication. The particulars of each holding and the annual value thereof as embodied in the valuation list shall be communicated to the owner of the holding under the signature of the Executive Officer.]
