(1) Every year on or before December 15, the Kar Nirdharan Adhikari shall prepare or cause to be prepared a list of all persons who are liable to pay the tax. He shall than consider the circumstances and property of every person entered in the list and of any other person not entered therein but who appears to be liable to pay the tax and determine the amount of the tax to which such person shall be liable in accordance with the provisions of Rule 6. The name of every such person and the amount of tax assessed shall entered in an assessment list in Form A appended to these rules and the same shall be completed as far as possible on or before January 20, every year. The assessment of the tax shall be made afresh every year but the tax list of the past year shall also be kept in view.
(2) The Kar Nirdharan Adhikari shall consolidated the information in respect of each person indicated in clause (a) of Section 121 of the Act, and liable to pay the tax, in Form-B appended to these rules.
U.P. KSHETTRA PANCHAYAT & ZILA PANCHAYAT ADHINIYAM, 1861 [App. it 208 12 g e Revenue Superintendent i : ari may require the ;
3) The Kar Nirdharan Adhikar 't ‘ kar(‘T\:u-lu?:h,\\l: Kar Samaharta or any other (I)ffmer O[r ir:‘lrfl}(:iysee o::;e;:ie Zila I‘nwlm\’.\l. or .‘m\‘ other person to furnish any informatio p on or control to ascertain:
is li tax; (@) whether such person is liable to be assessed to tax;
() amount at which to be assessed ; and s :) the annual value or rent of the land bun]dmg' or any other property ¢ owned, possessed or occupied by him in the Zila Panchayat, his interest in (;acl\ one of them and if he is not the owner, the name and address of the owner.