THE UTTAR PRADESH MUNICIPAL CORPORATION ACT, 1959
Section 212. Conclusiveness of entries in list
212. 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 1[Corporation] tax, of the annual value of any building or land during the said period.
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