law: The Delhi Municipal Corporation Act, 1957
  126. Amendment of assessment list.-
  (1) The Commissioner may, at any time, amend the assessment list-
  (a) by inserting therein the name of any person whose name ought to be inserted; or
  (b) by inserting therein any land or building previously omitted; or
  (c) by striking out the name of any person not liable for the payment of property taxes; or
  (d) by increasing or reducing for adequate reasons the amount of any rateable value and of the assessment thereupon; or
  (e) by making or cancelling any entry exempting any land or building from liability to any property tax; or
  (f) by altering the assessment on the land or building which has been erroneously valued or assessed through fraud, mistake or accident; or
  (g) by inserting or altering an entry in respect of any building erected, re-erected, altered or added to, after the preparation of the assessment list:
  Provided that no person shall by reason of any such amendment become liable to pay any tax or increase of tax in respect of any period prior to the commencement of the year 1[in which the notice under sub-section (2) is given].
  (2) Before making any amendment under sub-section (1) the Commissioner shall give to any person affected by the amendment, notice of not less than one month that he proposes to make the amendment and consider any objections which may be made by such person.
  2[(3) Notwithstanding anything contained in the proviso to sub-section (1) and sub-section (2), before making any amendment to the assessment list for the years 3[commencing on the 1st day of April, 1988, the 1st day of April, 1989 and the 1st day of April, 1990 under sub-section (1), the Commissioner shall give to any person affected by the amendment, notice of not less than one month at any time before the 1st day of April, 1992], that he proposes to make the amendment and consider any objections which may be made by such person.
  (4) No amendment under sub-section (1) shall be made in the assessment list in relation to-
  (a) any year prior to the year commencing on the 1st day of April, 1988, after the 31st day of March, 1991;
  (b) the year commencing on the 1st day of April, 1988, or any other year thereafter, after the expiry of three years from the end of the year in which the notice is given under sub-section (2) or sub-section (3), as the case may be:
  Provided that nothing contained in this sub-section shall apply to a case where the Commissioner has to amend the assessment list in consequence of or to give effect to any direction or order of any court.
  Explanation.-In computing the period referred to in clause (a) or clause (b), any period or periods during which the proceedings for the assessment were held up on account of any stay or injunction by the order of any court, or the period of any delay attributable to the person to whom the notice has been given under sub-section (2) or sub-section (3), as the case may be, shall be excluded.]
  1. Subs. by Act 42 of 1961, s. 12, for "in which the amendment is made" (w.e.f. 12-9-1961).
  2. Ins. by Act 10 of 1989, s. 2 (w.e.f. 1-4-1988).
  3. Subs. by Act 32 of 1991, s. 2, for certain words and figures (w.e.f. 30-3-1991).