If the Assessing Authority has reason to believe that for any reason any land or building has escaped assessment or has been wrongly or incorrectly assessed or if the use of land or building is changed32 he may within such period and after following such procedure as may be prescribed 30 in section 15 of principal Act of the existing clause (b) shall be substituted LBT Amendment Act 14/95. published in Gazette on may 17, 1995 31 inserted by sec.2 of raj. act no. 19 of 1982, pub. in raj. Gaz. part IV extraordianry dated 30.9.1982. 32 in section 15b of the principal act after the expression wrongly or incorrecty or if the use of land or building in changed has been inserted vide amendment Act, 1995 published in state Gazette 17 may 1995 proceed to assess or re-assess such land or building and the provisions of this Act shall as far as may be apply to such assessment or re-assessment.