Cantonments Act, I924

68.Revision of assessment list:-

(1) The {Subs.by Act 24 of 1936, s.69.for " Cantonment Authority ".} [Board] shall, at the same time, give public notice of a date not less than one month thereafter when it will proceed to consider the valuations and assessments entered in the assessment list, and in all cases in which any property is for the first time assessed or the assessment is increased, it shall also give written notice thereof to the owner and to any lessee or occupier of the property.

(2) Any objection to a valuation or assessment shall be made in writing to the {Subs.by Act 24 of 1936, s.69.for " Cantonment Authority ".} [Board] before the date fixed in the notice, and shall state in what respect the valuation or assessment is disputed and all objections so made shall be recorded in a register to be kept for the purpose by the {Subs.by Act 24 of 1936, s.69.for " Cantonment Authority ".} [Board].

(3) The objections shall be inquired into and investigated, and the persons making them shall be allowed an opportunity of being heard either in person or by authorized agent, by an Assessment Committee appointed by the {Subs.by Act 24 of 1936, s.69.for " Cantonment Authority ".} [Board].

(4) The Assessment Committee shall consist of not less than three persons. and, {The words " where there is a Board " were rep.by s.26, ibid.} it shall not be necessary to appoint to the Assessment Committee any member {Subs.by s.26, ibid, for " thereof ".} [of the Board].