15. . If for any reason any land holding chargeable to holding tax has escaped assessment for any year or has been assessed at too low a rate, the assessing authority may, at any time within three years of the expiry of that year, serve, on the land-holder liable to pay the tax chargeable on such land holding, a notice containing all or any of the requirements which may be included in a notice under section 7 and upon the service of such notice, the provisions of this Act shall, so far as may be, apply as if the notice were a notice issued under that section: Provided that the tax shall be charged at the rate at which it would have been charged if such holding had not escaped assessment or full assessment, as the case may be.
Section 15: Land holding escaping assessment.
The U.P. Large Land Holdings Tax Act, 1957State Act of Uttar Pradesh · Act 31 of 1957
Where this provision sits
| Act | The U.P. Large Land Holdings Tax Act, 1957 |
|---|---|
| Section | 15 |
| Marginal note | Land holding escaping assessment. |
| Jurisdiction | State of Uttar Pradesh |
| Status | In force as published by the source |
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