Section 559(3) in The Calcutta Municipal Corporation Act, 1980
(3)The Municipal Commissioner or, if he so directs, any other officer of the Corporation of the rank of a Joint Municipal Commissioner, other than an officer who has issued such notice, shall, after hearing the person concerned or his agent duly authorised by him in writing in this behalf and after considering the circumstances of the case, made such order, either confirming or modifying or cancelling the notice as he thinks fit.
