Section 180(4) in The Calcutta Municipal Corporation Act, 1980
(4)Notwithstanding anything contained in sub-section (1) or sub-section (2) or sub-section (3), any land or building,-(i)which for any reason has no annual value assigned to it under this Act, may be valued by the Municipal Commissioner at any time during the currency of the period specified in respect of such land or building under section 179 or [sub-section (3) of section 180,] [Words, figures and brackets substituted by W.B. Act 32 of 1983.] or(ii)the valuation of which has been cancelled on the ground of irregularity, may be valued by the Municipal Commissioner at any time after such cancellation, and such valuation shall remain in force until a fresh valuation or revision is made and shall take effect from the beginning of the quarter from which the previous valuation which has been cancelled would have taken effect :Provided that the valuation made under clause (i) or clause (ii) shall remain in force for the unexpired portion of the period specified under this chapter.
