Section 152(1) in The Chhattisgarh Municipal Corporation Act, 1956
(1)When objections have been determined and appeals disposed of and the entries required by Section 151 have been made, the assessment list shall be authenticated by the Commissioner, who shall certify under his signature that except in the cases in which amendments have been made as shown therein, no valid objection has been made to the annual values entered in the said list.
