State Act
95
Section 95. Evidentiary value of assessment list.
The Himachal Pradesh Municipal Corporation Act, 1994
Act no. 12 of 19941994In forceHimachal Pradesh (State Act)
95. Evidentiary value of assessment list.- Subject to due alterations as may thereafter be made in the assessment list under section 96 and to the result of any appeal made under the provisions of this Act, the entries in the assessment list authenticated and deposited as provided in section 94 shall be accepted as conclusive evidence, for the purposes of assessing any tax levied under this Act, of the rateable value of all lands and buildings to which such entries respectively relate.