Section 197 in Kolkata Municipal Corporation Act, 1980
197. [ Payment of property tax in case of objection or appeal.- If after the disposal of any appeal under section 189, the valuation decided under section 174 or section 188 is altered. then
(a)any sum paid or deposited under section 189 in excess shall be refunded or allowed to be set off against any present or future demand of the Corporation under this Act; and(b)any deficiency shall be deemed to be an arrear of the property tax and shall be payable and recoverable as such :Provided that(I)if any premises have, for the purposes of valuation under section 179 or section 180, been for the first time valued or sub-divided or amalgamated with any other premises and an objection to the valuation thereof has been made under section 186, then the property tax shall, pending the final determination of the objection, be paid on such valuation;(ii)if, when such objection has been finally determined. such valuation is reduced, and if the property tax has already been paid thereon, then the sum paid in excess shall be refunded or allowed to be set-off against any present or future demand of the Corporation under this Act; and(iii)in case of refund, if any, is to be made by the Corporation to the assessee, such refund amount shall not accrue any interest thereon.][Section 197 substituted by section 18 of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006), w.e.f. .1.5.2007.]
