(1) All objections to the assessment list shall be considered and decided by the Zilla Parishad or the Government Officer, as the case may be, on the date specified in the notice published under rule 1 1, or on any later date and the decision of the Zilla Parishad or the Government Officer, as the case may be, shall be communicated to the person objecting to ihe assessment made in the assessment list.
(2) Any person desiring to appeal under section 171 of the Regulation, to the authority specified therein shall do so within thirty days of the date of communication of the decision under sub-rule('l).
(3) The Zilla Parishad shall cause all amendments necessary in accordance with the order of the appellate authority when an appeal is prefeffed and the decision of the appellate authority, to be made in the assessment list which shall be authenticated by the signature of the Adhyaksha or the Government Officer, as the case may be, not later than the 31"' day of July of the year in which the assessment list is prepareo.
14' Entries in authenticated assessment list to be conclusive evidence :- The entries in the assessment list authenticated under sub-rule (3) of rule 13 shall be the conclusive evidence of the amount oftax leviable underthe Rules in this Part.
15. Amendment of assessment list : ('l) The Zilla Parishad may at any time after assessment list is finalised, amend it by inserting or altering any entry in respect of any land or building, such entry having been omitted from or erroneously made in the assessment list through fraud, accident or mistake or in respect of any building constructed, altered, added to or reconstructed in lvhole or in part, where such construction, alteration or re-coRstruction has been completed after the preparation of the assessment list, after giving notice to any person likely to be adversely affected by such alteration of the assessment list and after specirying therein a date not earlier than one month after the date of service of such notice, before which any objection to such alteratlon should be made.
2) Any objector made under sub-rule (1) by any person likely to be a adversely affected by any such alteration before the time fixed in such not,ce shall be dealt with in all resDects as if rI were an objection under rule 11.
3) Any entry or alteration made under this rule shall have the same effect as if it had been in the case of building constructed, altered, added to or reconstructed on the date on which such conslruction, alteration, addition or reconstruction was completed oron the date on which the new construction, alteration addition or reconstruction was first occupied whichever first occurs, or in other cases, on the earliest day in the current calendar year in which the circumstances justiflng the entry or alteration existed; and the tax or the enhanced tax, as the case may, shall be levied in such year in the proportion which the remainder of that Calendar year after such day bears to the whole year.