Section 71
Evidential value of assessment list.
The New Delhi Municipal Council Act, 1994
About this Act
An Act to provide for the establishment of the New Delhi Municipal Council and for matters connected therewith or incidental thereto.
Subject to such alterations as may thereafter be made in
the assessment list under section 72 and to the result of any appeal made under the provisions of this Act,
the entries in the assessment list authenticated and deposited as provided in section 70 shall be accepted
as conclusive evidence for the purpose of assessing any tax levied under this Act, of the rateable value of
all lands and buildings to which such entries respectively relate.