213. (1) [The Municipal Commissioner or an officer authorized by him in this behalf may at any time alter or amend the assessment list-
(a) by entering therein the name of any person or any property which ought to have been entered or any property which has become liable to taxation after the authentication of the assessment list ; or
(b) by substituting therein for the name of the owner or occupier of any property the name of any other person who has succeeded by transfer or otherwise to the ownership or occupation of the property ; or
(c) by enhancing the valuation of, or assessment on, any property which [has become incorrectly valued or assessed or which, by reasons of fraud, misrepresentation or mistake, has been incorrectly valued or assessed] ; or
(d) by revaluing or re-assessing any property the value of which has been increased by additions or alterations to buildings ; or
(e) where the percentage on the annual value at which any tax is to be levied has been altered by the [Corporation] under the provisions of section 204 by making a corresponding alteration [or amendment] in the amount of the tax payable in each case ; or
(f) by reducing upon the application of the owner or on satisfactory evidence that the owner is untraceable and the need for reduction established, upon its own initiative, the valuation of any building which has been wholly or partly demolished or destroyed ; or
(g) by correcting any clerical , arithmetical or other apparent error : Provided that the Executive Committee or the sub-committee as the case may be shall give at least one month‘s notice to any person interested in any alteration [or amendment] which the Executive Committee or sub-committee purposes to make under clauses (a), (b),
(c) or (d) or sub-section (1) and of the date on which the alteration [or amendment] will be made.
[(1-A) For the removal of doubts it is hereby declared that it shall not be necessary to follow the procedure laid down in sections 199 to 203 or in sections 207 to 210 in respect of any alteration made under clause (e) of sub-section (1) as a result of a determination of the rate of tax under section 148. ]
(2) The provisions of sub-sections (2) and (3) of section 209 applicable to the objections thereunder mentioned shall, so far as may be, apply to may objection made in pursuance of a notice issued under sub-section (2) and to any application made under clause (f) of subsection (1).
(3) Every alteration [or amendment] made under sub-section (1) shall be authenticated by the signature or signatures of the person authorized by section 210 and, subject to the result of an appeal under section 472, shall take effect from the date on which the next installment falls due.