Section 128 in West Bengal Municipal Corporation Act, 2006
128. Addition to assessment list.
(1)When a new building has been constructed, or a new holding has been created by mutation or by transfer or upon the inclusion of any local area within the Corporation or otherwise, during a period as assessment list remains in force, the Corporation may, at any time, cause the annual valuation of such building or holding, and assessment thereon, to be made in accordance with the provisions of this Act.(2)Before finalizing the annual valuation and assessment of such holding, the Corporation shall give the owner or the occupier an opportunity to prefer an objection, if any, to the proposed valuation within such period as the Corporation may specify, and such objection shall be heard and determined by the Review Committee constituted under section 126.(3)The Corporation shall, as soon as possible thereafter, finalize the valuation and assessment, and shall make an addition thereof to the assessment list, and such addition shall remain in force for the unexpired portion of the period during which the assessment list continues to remain in force.
