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CHAPTER – V MUNICIPAL TAXATION · Assessment and levy of taxes on the annual value of buildings or lands or both

Section 146: Conclusiveness of entries in list

The Uttar Pradesh Municipalities Act, 1916

How current this text is

Text as published by India Code for the Government of Uttar Pradesh, with amendments up to U.P. Act 16 of 2026.

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 municipal tax, of the annual value of any building or land during the said period.

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