Cantonments Act, I924
70.Evidential value of assessment list:-
Subject to such alterations as may thereafter
be made in the assessment list under the provisions of this Chapter and to the
result of any appeal made thereunder, the entries in the assessment list
authenticated and deposited as provided in section 69 shall be accepted as
conclusive evidence-
(i) for the purpose of assessing any tax imposed under this Act, of the annual
value or other valuation of all buildings and lands to which such entries
respectively refer, and
(ii) for the purposes of any tax imposed on buildings or lands, of the amount
of each such tax leviable thereon during the year to which such list relates.
Amendment of assessment.