law: The Delhi Municipal Corporation Act, 1957
  127. Preparation of new assessment list.-
  It shall be in the discretion of the Commissioner to prepare for the whole or any part of Delhi a new assessment list every year or to adopt the rateable values 4*** contained in the list for any year, with such alterations as may in particular cases be deemed necessary, as the rateable values 4*** for the year following, giving the same public notice as well as individual notices, to persons affected by such alterations, of the rateable values 4*** as if a new assessment list had been prepared.
  4. The words "and assessments" omitted by Act 42 of 1961, s. 13 (w.e.f. 12-9-1961).