Section 214 in Greater Hyderabad Municipal Corporation Act, 1955
214. Assessment book what to contain.
- The Commissioner shall keep a book, to be called 'the assessment book', in which shall be entered every financial year-(a)a list of all buildings and lands in the City distinguishing each either by name or number, as he shall think fit;(b)the rateable value of each such building and land, determined in accordance with the foregoing provisions of this Act;(c)the name if ascertained of the person primarily liable for the payment of the property taxes, in respect of each such building or land;(d)if any such building or land is not liable to be assessed to the general tax, the reason of such non-liability;(e)when the rates of the property taxes to be levied for the year have been duly fixed by the Corporation and the period fixed by public notice, as hereinafter provided, for the receipt of complaints against the amount of rateable value entered in any portion of the assessment book, has expired and in the case of any such entry which is complained against, when such complaint has been disposed of in accordance with the provisions hereinafter contained, the amount at which each building or land entered in such portion of the assessment book is assessed to each of the property taxes, if any, leviable thereon;(f)if, under section 227 or 228, a charge is made for water supplied to any building or land by measurement of the water tax or water charge, for any building or land is fixed at a special rate, the particulars and amount of such charge, composition or rate;(g)such other details, if any, as the Commissioner from time to time thinks fit to direct.
