Administration Manual - B.E.S.T. Undertaking.

10.1 Assessment of Undertaking’s Properties.
This section deals with the finalization and acceptance of Rateable
Value fixed by the Mumbai Municipal Corporation (MMC) for each non-
movable property of the Undertaking. The Audit Assistant Assessment
(AAA) is responsible for attending to this work.
10.2 Responsibilities:
10.3 Procedure:
The AAA is responsible for –
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(i) sending complaints to the M.C.G.M. within 15 days from receipt
of notice for fixing / amending of Rateable Value;
(ii) attending to the hearing of the complaint on the day intimated by
the M.C.G.M.;
(iii) sending notices of vacancies, if any, for a claim of refund of taxes;
(iv) Obtaining detailed information from the ASST. GENERAL
MANAGER (CIVIL) of the property to be assessed.
When notices are received from the M.C.G.M. for fixing the Rateable
Value of the property to be assessed for the first time and for amending
the Rateable Value for any addition / alteration of an existing
structure, detailed information as regards area, construction cost, date
of completion, BCR No., etc. is called for from the ASST. GENERAL
MANAGER (CIVIL). In the meantime, a complaint is Immediately
registered with M.C.G.M. as regards the fixation of Rateable Value by
sending a letter to the Assessor & Collector.
As per Section 162(2) of the MMC Act, a complaint is to be registered
within 15 days from the service of the Special Notice. Utmost care is,
therefore, taken to ensure that complaints are registered within the
stipulated period, as the Rateable Value fixed by the M.C.G.M. becomes