As per case facts, the appellant, Punjab National Bank, owned a building completed on July 1, 1958, which was not initially in the assessment list for April 1, 1958, to ... March 31, 1959. The municipal committee later issued a notice in November 1959 to amend the assessment list for 1959-60 to include the building and impose house tax from April 1, 1959. The appellant objected, leading to a suit. The question arose whether the Respondent could retrospectively include the building in the assessment list for April 1, 1959, to March 31, 1960, through an amendment made after the list was initially finalized. Finally, the Supreme Court held that the municipal committee had the power to amend the assessment list even after its initial finalization. Sections 66 and 67 of the Act, specifically the phrases "as may thereafter be duly made" and "at any time amend the list," allow for amendments on various grounds, including omissions. Thus, the power to amend is not restricted to the financial year, making the retrospective inclusion and tax imposition permissible.