State Act

The Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965.

122. Authentic list how far conclusive.— Subject to such alterations as may be made therein under the provisions of the next succeeding section and to the result of any appeal or revision made under section 169 or 171, the entries in the assessment list so authenticated and deposited and the entries, if any, inserted in the said list under the provisions of the next succeeding section shall be accepted as conclusive evidence— (i) for the purposes of all municipal taxes, of the valuation, or annual rent, on the basis prescribed in section 114 of buildings or lands or both buildings and lands to which such entries respectively refer; and (ii) for the purposes of the tax for which such assessment list has been prepared of the amount of the tax leviable on such buildings or lands or both buildings and lands in any official year in which such list is in force.