State Act

The Chhattisgarh Vanijya Fasal (Bhumi Par Kar) Adhiniyam, 1966.

Section 5 - Finalisation of assessment list- (1) The Tahsildar shall after giving the person concerned a reasonable opportunity of being heard, confirm, revise or modify the entries in provisional assessment list in respect of such land. (2) The relevant entry in the provisional assessment list as so confirmed, revised or modified, shall, thereupon, be authenticated by the Tahsildar and shall, subject to the order passed in appeal or revision, be final. (3) The Tahsildar shall intimate the final assessment to the tenure holder, occupancy tenant or Government lessee, as the case may be, in such form as may be prescribed.