Section 192(2) in The Calcutta Municipal Corporation Act, 1980
(2)[(i) A notice of not less than fifteen days shall be given to the owner or to the lessee, sub-lessee or occupier of the land or building of the place, time and date on which any amendment of the Assessment Book is intended to be made under this section.] [Sub-section (2) Inserted by W.B. Act 13 of 1984.](ii)Any person on whom a notice of amendment is served under this sub-section may file an objection in writing to the Municipal Commissioner at least three days before the date fixed in the notice and the provisions of sections 186 to 190 shall apply, mutatis mutandis, to such objection.G. Incidence and payment of consolidated rate on lands and buildings.