 annexure extract from the delhi municipal corporation act, 1597(66 of 1957) 126 (1)     fs (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 ist day of april, 1988 and the ist 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  extract from the punsab municipat act, 1911 (punsas act iii or 1911)     67a (1) notwithstanding anything contained in this act, the committee may amend the assessment lisi for the years commencing on the 1st day of april, 1988, the ist day of april, 1989 and the ist day of april, 1990 for increasing o 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 ist 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 objections which may be made by such person (2) no amendment under sub-section (1) shall be made in the time limit for issuing notices for further amendment of assessment list for financial years 1988, 1989, etc, assessment list in relation to— (a) the year commencing on the ist day of april, 1988, after the expiry of one year, (b) the years commencing on the ist day of april, 1989 and the ist day of april, 1990, after the expiry of two years, from the end of the financial year inrwhich the notice is given under sub-section (1):provided that nvthing 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 rany direction or order of any court explanation—in computing tne period referred to in clause (a) or clause (b), any period or periods during which the proceedings for ihe 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 io whom the notice has been given under sub-section (1), as the case may be, shall be excluded     =