Panchayat:Repo18/Law Manual Page0555

the rate at which, the date from which and the period if any, for which such tax shall be levied and this information shall be advertised by using pamphlets and loudspeakers.

5. Secretary to maintain assessment books.-

(1) The Secretary shall maintain the assessment books in the specified form and such books shall contain the name and details of the persons and properties which may be liable to be taxed under the Act. (2) Notwithstanding anything contrary contained in any other rules issued under the Act, the assessment books and where detailed particulars relating to any assessment of tax are kept in separate records, the portion thereof containing such particulars, shall be kept open at all reasonable times for inspection, free of charge, by any person who pays any tax to the panchayat or his authorised agent and such person or agent shall be entitled to take extracts, free of charge, from any part of such books and records. (3) Notwithstanding anything contrary contained in any other rules issued under the Act, the account books of the Panchayat shall be kept open on any day or days fixed by the Panchayat in each month for inspection, free of charge, by any person who pays any tax to the Panchayat or his authorised agent.

6. [Secretary] to assess tax

The [Secretary] shall, save as otherwise provided in the Act and the rules made thereunder, assess the tax which each person is liable to pay: 3[x x x]

7. Powers of Standing Committee for Finance] to give directions to amend assessment books.-

(1) If it appears 5[to the Standing Committee for Finance) at any time that any person or property has been inadequately assessed or that such person or property has been inadvertently or improperly omitted from the assessment books or that there is any clerical or arithmetical error in the said books relating to any tax, it may direct the [secretary] to amend the said books in such manner as it may deem just or necessary: Provided that where it involve an increase in the tax or any imposition of fresh tax, no such direction shall be given, unless the person concerned has been given a reasonable opportunity to show-cause ?[before the Standing Committee for Finance] as to why the assessment books should be amended as proposed. (2) Such amendment shall be deemed to have come into force from the current year on which the circumstances justifying the amendment was in existence or in the two half years immediately preceding the amendment whichever is earlier.me NOTES Standing Committee for Finance has powers to give directions to amend assessment books. Rule has application where tax has been inadequately assessed or where property has been inadvertently or improperly omitted from assessment books or when a clerical or arithmetical error has crept in the assessment. -- Rermal Padmanabhan v. Tribunal for Local Self Govt. Institutions, Tvm and Another - -- 2015 (3) KHC 406 : ILR 2015 (3) Ker. 134 : 2015 (3) KLT 201.

8. Service of Bills.-

(1) Where any tax is due from any person, the Secretary shall, save as otherwise provided in the Act or rules made thereunder, serve upon such person a bill for the sum due. 2018 STREDO