Section 86(1) in The Manipur Municipalities Act, 1994.
(1) The municipality may, at any time, direct an alteration in, or amendment of the assessment register-
by entering therein the name of any person or any property which in its opinion ought to have been entered, or any property which has become liable to. taxation after the preparation of the assessment register, or
by substituting therein with effect from the date, of succession or transfer, as the case may be, for the name of the owner of any, holding the' name of any other person who has succeeded by transfer or otherwise, to the ownership of the holding, or
by altering the valuation of or assessment on any holding which in its opinion has been incorrectly valued or assessed, or
by re- valuing or re- assessing any holding the value of which has been increased by additions or alterations to buildings,
by reducing, upon the, application of the owner the valuation of any holding which has been wholly or partly demolished or destroyed, or the value, of which has diminished from any cause beyond the control of the owner, or
by correcting any clerical or arithmetical error.