State Act

THE UTTAR PRADESH MUNICIPAL CORPORATION ACT, 1959

211- (1) A new assessment list shall ordinarily be prepared in the manner prescribed by sections 207 to 210 once in every five years. (2) Subject to any alteration or amendment made under section 213 and to the result of any appeal under section 472 every valuation and assessment entered in a valuation list shall be valid from the date on which the list takes effect [in the City or Part thereof and until the first day of the month next following the completion of the new list.]5 [Provided that where as a result of any order or adjudication of a court of law the new assessment list or any portion thereof cannot take effect, the old assessment list or the corresponding portion thereof shall, subject to such order or adjudication, be deemed to have continued to be effective.]1