Rule 12
Amendment To Statement:
12. Amendment to statement:
(1) If any taxpayer makes a request to correct the statement of house and land in the urban area furnished with
the Tax Office for the first time pursuant to the Act or Rules, the Tax Officer may allow such taxpayer to correct the statement on conditions of collecting from such taxpayer an additional tax that is higher by Ten percent of the tax payable under the Act, if the tax assessment order has already been made. In so allowing correction in the statement, the taxpayer shall be required to have duly filled up and furnish another statement. No amendment merely made by sending a letter shall be recognised.
(2) Such additional house and land tax charged for getting the statement corrected pursuant to Sub-rule (1) has to be specified in the assessment order while assessing it; and such additional house and land tax has to be paid in lump sum along with the amount of the house and (3) In cases where any statement referred to in the Act has been
received but the tax has not yet been assessed and any concerned person requests for correction in the statement, the Tax Officer may, upon inquiring into the matter if required, allow correction in the statement without charging any additional tax under Sub-rule (1).
(1) If any taxpayer makes a request to correct the statement of house and land in the urban area furnished with
the Tax Office for the first time pursuant to the Act or Rules, the Tax Officer may allow such taxpayer to correct the statement on conditions of collecting from such taxpayer an additional tax that is higher by Ten percent of the tax payable under the Act, if the tax assessment order has already been made. In so allowing correction in the statement, the taxpayer shall be required to have duly filled up and furnish another statement. No amendment merely made by sending a letter shall be recognised.
(2) Such additional house and land tax charged for getting the statement corrected pursuant to Sub-rule (1) has to be specified in the assessment order while assessing it; and such additional house and land tax has to be paid in lump sum along with the amount of the house and (3) In cases where any statement referred to in the Act has been
received but the tax has not yet been assessed and any concerned person requests for correction in the statement, the Tax Officer may, upon inquiring into the matter if required, allow correction in the statement without charging any additional tax under Sub-rule (1).