Section 108 in The Chandernagore Municipal Corporation Act, 1990
108. Periodic assessment.
(1)The annual value of a holding comprising land or building which has been determined before and is in force on the date of the commencement of this Act, shall remain in force until a fresh valuation list is enforced under this Act.(2)The Mayor-in-Council shall cause a general valuation of all holdings in accordance with the provisions of this Chapter as soon as possible after the constitution of a new Corporation and at periodic intervals so as to ensure that there is a revision of annual valuation of all municipal holdings at the termination of successive period of six years.
