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the opinion of the Rating Authority, purports to be
a valuation or portion of a valuation or a copy of
or extract from a valuation of tenements made by
the Assessor in pursuance of the provisions of the
Rating Ordinance, 1901, the same may, with such modifications (if any) as the circumstances may, in
the opinion of the Rating Authority, require, be
adopted as the valuation of all or any of the
tenements in such document mentioned.
(b) If there shall be produced to the Rating
Authority or any person employed by him any document
purporting to be a notice, receipt, demand note or
other document relating to the rates assessed or to
be assessed in respect of any tenement under the
provisions of the Rating Ordinance, 1901, the same
may be used as a basis for determining the valuation
of the tenement to which it relates.
(c) Any document referred to in paragraphs (a) and (b) of this sub-section may be used as a basis for determining the valuation of any tenement of a
similar nature to and situated in the same neighbour-
•
hood or a neighbourhood of a like character.
(a) The valuation may be determined by the Rating
Authority on an inspection of the tenement or on consideration of such information regarding the same
as shall be readily obtainable.
(e) The valuation may be determined by agreement between the owner or occupier of the tenement and the
Rating Authority.
(f) The valuation may be determined by such other
means as the Rating Authority shall deem just and
equitable having regarding to the circumstances of
the case.
(2) A certificate signed by the Rating Authority
shall for all purposes be final and conclusive
evidence of the adoption of any document under
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