UTTAR PRADESH MUNICIPALITIES ACT, 1916
Section 146. Conclusiveness of entries in list
146. An entry in an assessment list shall be conclusive proof,-
(a) for any purpose connected with a tax to which the list refers, of the amount leviable in respect of any building or land during the period to which the list relates, and
(b) for the purpose of assessing any other municipal tax, of the annual value of any building or land during the said period.
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