Section 84 in The Manipur Municipalities Act, 1994.
84. Preparation of assessment register.- As soon as possible after the percentage at which the tax is to be levied shall have been determined under section, 83, the municipality shall cause to be prepared an assessment register which shall contain the following particulars, and any other matters which the municipality may think proper to include-
number of the holding on the register with the name of the road, if any, in which the holding is situated;
annual value of the holding (as stated in the valuation list);
names of owner and occupier;
amount of tax payable for the financial year;
amount of taxes payable separately under clause (a), (d), (f) or (i) of sub- section (1) of section 75;
amounts of quarterly instalments; and
if the holding is exempted from assessment, a note to that effect.