State Act
Section 167. Assessment-book may be amended by Commissioner during official year.
The Mumbai Municipal Corporation Act.
167. Assessment-book may be amended by Commissioner during official year.— (1) The Commissioner may, upon the representation of any person concerned, or upon any other information, at any time during the official year to which an assessment-book relates amend the same by inserting therein the name of any person whose name ought to be so inserted or any premises previously omitted or by striking out the name of any person not liable for the payment of any property-tax, or by increasing or reducing the amount of any reteable value 6[or, the capital value, as the case may be,] and of the assessment based thereupon, or by making of cancelling an entry exempting any premises from liability to any property-tax. (2) Every such amendment shall be deemed to have been made, for the purpose of determining the liability or exemption of the person concerned in accordance with the altered entry, from the earliest day in the current official year when the circumstances justifying the amendment existed.