12. Amendment of details: (1) If a taxpayer requests to correct the details of real estate in an urban area submitted for the first time in accordance with the law or regulations, if a tax assessment order has already been issued, the tax officer shall collect 10 percent more tax than the tax levied in accordance with the law from such taxpayer. Details can be corrected. When the details are corrected in this way, the details should be submitted in another manner. No recognition will be given for the amendment by sending a letter only.

(2) According to sub-rule (1) the additional tax due to correction of details should be specified in the assessment order while determining real estate tax and this additional tax should be added to the amount of real estate tax. A lump sum must be filed and made to be done.

(3) If the tax has not been determined after receiving the details as per the Act, if any concerned person requests correction, then if necessary, the tax officer shall check the details without imposing any additional tax according to sub-rule (1). will be able to do.