 bill no 28 of 1989 the delhi municipal laws (amendment) bill,1989 a billfurther to amend the delhi municipal corporation act, 1957 and the punjab municipal act, 1911, as in force in new delhi be it enacted by parliament in the fortieth year of the republic of india as follows:- chapter i prelimilv<ry5 1 (1) this act may be called the delhi municipal laws (amend-, ment) act, 1989 (2) it shall be deemed to have come into force on the 1st day of april, 1988 short title and commencement  chaprer ii amendml!:nt to the delhi municipal corporation act, 195710 2 in section 126 of the delhi municipal corporation act, 1957, nfter sub-section (2), the following sub-sections shall be inserted, namely:-amendmentof act 66 of 1957 "(3) notwithstanding anything contained in the proviso to subsection (1) and sub-section (2), before· making any amendment to the assessment list for the years commencing on the 1st day of april, 1988 and the 1st day of april, 1989 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, 1991, 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 p!ior to the year commencing on the 1st day s 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;s given undex: subsection (2) or sub-section (3), as the case may be: 10 provided that nothing contained in this sub-section shall apply to a case where the commissioner has to amend the assessment list ir consequence of or to give effect to any direction or order of any court ' : explanation-in computing the period referred to in clause (a) is or clause (b), any period or periods during which the proceedings fur the assessment were held up on aocount of any stay or injunction by the orde,r 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 su~ection (3), as the case may be, shall be excluded" 20  chapter iii amendment to the punjab mvnicipal aict, 1911, as in force in new 1>elhr3 in the punjab municipal act, 1911, as in foree in new delhi, after section 67, the following section shall be inserted, namely: -25 amendmentot punjab actin of 1911 "67a (1) notwithstanding anything contained in this act, the committee may amend the assessment list for the years commencing c,n the 1st day of april, 1988, the 1st day of april, 1989 and the 1st day of april, 1990 for increasing or reducing, for sufficient reasons, the amount of annual value of any property and of the 30 a,sessment thereupon, after giving notice, at any time before the 1st day of april, 1991, to any person affected by the amendment, of a time, not less than one month from the date of service, at which the amendment is to be made, and the committee shall consider any objectiol\s which may be made by such person 35 time limit for issuing notices tor further amendment of assessment list tor financial years 1988, 1989, etc (2) no amendment under sub·section (1) shall be made in the assesl'lnent list in relation to--(a) the year commencing on the 1st day of april, 1988, after the expiry of one year, (b) the years commencing on the 1st day of april, 1989 and 40 the 1st day of april, 1990, after the expiry of two years, from the end of the financial year in which the notice is given under sub-section (1): provided that nothing contained in this sub-section shall apply to a case where the committee has to amend the assessment list in consequence of or to give effect to any direction or order of any court 5 e:rplanation-in computing the period referred to in clause (4) 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 (1), 10 as the case may be, shall be excluded"  statement of 0bjects and reasonsin view of certain amendments to the delhi rent control act, 1158 which have become effective from the 1st day of december 1988 the commissioner municipal corporation of delhi, is called upon to make revisions in the assessment list for property tax under sub-section (1) of section 126 of the delhi municipal corporation act, 1957 in order to realise the property tax becoming due for the period from 1st december 1988 to 31st march 1989 the commissioner, in view of proviso to subsection (1) of section 126 is required to issue notices for revision of assessment within the same financial year, ie, before the 31st day of mal'c:h 1989 the number of properties due for re-assessment being large and the period available for issuing notices being short, the commissjoner bi not in a position to issue ·notices based on systematic surveys and proper scrutiny of documents with a view to ensuring that notices are issued after due verification to obviate any harassment to property holders, it is felt essential to amend the delhi municipal corporation act, 1957, to provide adequate time for the process of initiating assessment   2 'it is also proposed to provide a time limit of three years for disposing of all old cases pending in the municipal corporation of delhi for finalisation of assessment similarly it is proposed to make it obu-gatory for the municipal corporation of delhi to finalise future assessments also within a period of three years these proposals are aimed at providing relief to the tax payer by ending the indefinite period of uncertainty in the finalisation of assessment 3 the punjab municipal act 1911, as in force in new delhi is also proposed to be amended to enable the new delhi munidpal committee to amend the assessment list for the years commencing on the 1st day of april 1988 the 1st day of april, 1989 and the 1st day of april 1990 for increasing or reducing for sufficient reasons, the amount of annual value of any property and of the assessment thereupon after giving notice at any time before the 1st day of april, 1991 it is also proposed to provide that no such amendment shall be made in the assessment list in relation to the year commen>cing on the 1st day of april, 1988 after the expiry of one year from the end of the financial year in which the no tiel!'! is given and in relation to the years commencing on the 1st day of april, 1989 and the 1st day of april 1990, after the expiry of two years from the end of the financial year in which the notice is given 4 the bill seeks to achieve the above objects new di:lm; buta singh the 23rd march, 1989 (66 of 1957) - - - - - 121 (1) the commissioner may, at any time, amend the aaessment list-amendment ot a!l!e8!-ment list (ci) by inserting therein the name of any perlon whole name ought to be illlel'ted; or (b) by inserting therein any land or building previoualy 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, mtbtake or accident; or (g) by inserting or altering an entry in respect of any budding 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 in which the notice under subsection (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  - - - - - ~,  ~:  a  blllil"u'tberto· amend the delli& municipal· corporation act 1957 and the punjab municipal act, 1911, as in force in new delhi i, ,",i'" t  i " - j (shri buta singh, minister of home affairs) j 