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].