Section 49. _

49. `(1)` An appeal against the assessment or levy of any tax under this Act shall lie to the Deputy Commissioner, unless he is a member of the committee, in which case the appeal shall lie to the Commissioner or other o%cer empowered by the Local Government in this behalf. Appeals against tasa- tion. |||||||..|||| |---|---|---|---|---|---|---|---|---|---| |||||||.<br>1884.l<br>panjdb,~llunici~&~i&ea..~<br>113|113||| |||||||(Chagter III.-Taxation.-Xections<br>51-54.)|||| |||||||amount of the tax to which it relates is de~ositecl with|amount of the tax to which it relates is de~ositecl with||| |||||||the committee before the appeal is preferred.|||| |||||||'5.1.No objection shall be takea to any valuationTaxation got<br>or assessment, nor shall the liability of any person to,:P,::?:::;,~|||| |||||||be assessed or taxed be questioned,. in any other man-|be assessed or taxed be questioned,. in any other man-ullder this||| |||||||ner or by any other authority than in this Act is pro-|Act.|Act.|| |||||||vided.<br>-|||| |||Vof|Vof1873.||1873.|52.All taxes leviable in any local area under the<br>Panj6,b Municipal Act, 1873, at the time when acorn-|All taxes leviable in any local area under theTaxes levi-,<br>Panj6,b Municipal Act, 1873, at the time when acorn-",":;;!:;||| |||||||rnittee having authority over that local area comes into|rnittee having authority over that local area comes into1873tobe||| |||||||existence under this Act shall, so far as their imposi-|existence under this Act shall, so far as their imposi-deemedtobe||| |||||||tion and assessment are consistent with this Act and|tion and assessment are consistent with this Act and$?'fddeL'||| |||||||within the powers conferrocl therehy, be deemecl to|within the powers conferrocl therehy, be deemecl to||| |||||,||have been imposed and'assessed under this Act.|||| |||||||.|||| |||||||Taxes012Immoseable Property.|||| |||'3||||53.(1)The committee shall cause an assessment-|||| |||||||list of all buildiiigs and lands on whichanytax is irn-|tax is irn-,,,t.l;,t,.|,,,t.l;,t,.|| |||||||posed to be prepared, containing-|||| |.)A|&.|7<br>&||||_(a)_the name of the street or division in which the|the name of the street or division in which the. .-||| |||%+2<br>g$||||property .is situate;|||| |||||||_(6)_the designation of the property, either by name|the designation of the property, either by name||| |||||||or by number, sufficient for identification;|||| |||||||(d)the annual value, area or length of frcihtage|.|.|.| |||||||on which the property is assessed;and|||| |||||||(2)For the purpose of preparing the list, the com-|||| |||||||mittee may require the owners or occupiers of the|||| |||||||buildings or lands to furnish it with the returns of the|||| |||||||measurements and of the rent or annual value.|||| |||||||54.Wllen the assessment-list has been ~omplef~ed,<br>Pub]icntion|||| ||||||-|the committee shall give public notice thereof, a;nd of|of llofice of||| |||||||the place where the list or a copy thereof may be in-|assessments.||| ||||-|-<br>,||spected;andevery person claiming to be either owner|||| - ||||||,1141<br>-<br>~ a n j d b .<br>~uuibipcc<br>6$ies.<br>[ACTXIIE| |---|---|---|---|---|---| |$|I|.|||Ohapfer III.-;-;-17cLmtiow.- Sections55-57.),| ||||||or occupier of property included in the list; or the| ||||||agent of any such person, shall be at liberty to inspect| ||||||the list and to make extracts therefrom without| ||||||charge.| ||||1'ualic notice<br>of t ~ m e<br>fixed<br>forrevising<br>assessment-<br>iist.||1'ualic notice<br>55.(1)The committee shallatthe same time give<br>public notice of a time, not less than one month from<br>the publication of the notice, whenitm-illproceed to<br>revise the valuation and assessment;and in all cases| ||||||inwhich any property is for the fist time assessed, or| ||||||the assessment thereof is increased,itshall also give| ||||||notice thereof to the owner or occupier of the pro-| ||||||perty.<br>,| ||||||(2)All objections to the valuation and assessment| ||||||shall be made in writing before the time fixed in the| ||||||notice or orally or in writing at that time.<br>.| ||||Setelementof<br>list.||56,( 2 )After the objections have been enquired<br>into and the persons making them have been allowed| ||||||an opportunity of being heaYd either ia person or by| ||||||authorized agent as they think fit and the revision of| ||||||the valuation and assessment has been completcd, the| ||||||amendments made in tllc list shallbeauthenticated| ||||||by the signatures of not less than two mem-bers of the| ||||||committee, who shdl at the same time certify thatno| ||||||valjd objection has been made to the valuation and| ||||||assessment contained in the list, except in the oases| ||||||in which amendments have been entered therein;and| ||||||subject.,to such amendments as may thereafter be duly| ||||||made, the tax so assessed shall be deemed to be the| ||||||tax for the whole year'by whichitis leviable next| ||||||following that in which the assessment is made.| ||||||(2)The list vhen amended under this section shall| ||||||be deposited in the committee's umce, and shal there| ||||||be open during offi-ce-hours to.al1 qwGers and'occupiers.| ||||||of property comprised therein, andapublic notice| ||||-|-|thatitis so open shall forthwitll be published.<br>.<br>.| ||||amendments<br>ofassess.||57.(1)The committee may at any time amend<br>t.he listbyinserting the name'ofany person whose| ||||meut-list.||-name oughttobe inserted, or by inserting any pro,-| ||||||perty which ought; to have been inserted, orbyaltering| llle " ' - ... : ' .'"- ' the assessment on any property which has been. insu.fficientljr valued or a.ssessecl tlirough mistake, oversight or fraud, after giving notice, to any person interested in the amendment, of a time, not less than one month from, the date of service of such. notice, at which the amendment is to be made.