Section 179(1) in Kolkata Municipal Corporation Act, 1980
(1)The annual value of any land or building situated in any ward of the Corporation. which has been determined before and is in force on the date of commencement of this Act, shall remain in force, and shall be deemed to be the annual value for the purpose of assessment of [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidated rate" .] on such land or building under this Act, until a fresh annual valuation is enforced under this Act [after final publication of the scheme] [Inserted by section 8(1) of the Kolkata Municipal Corporation (Amendment) Act. 2006 (West Bengal Act 32 of 2006), w.e.f. 1.5.2007.].[Provided that the annual value of any land or building or both. which has been made before but not finally determined on the date of commencement of the Kolkata Municipal Corporation (Amendment) Act, 2006, shall be determined under the provisions of this Act, as were in force priOr to the commencement of the Kolkata Municipal Corporation (Amendment) Act, 2006, and shall be deemed to be the annual value in force until an annual valuation is enforced after final publication of the scheme :Provided further that where assessment of annual value of any land or building or both has not been made on or before the date of commencement of the Kolkata Municipal Corporation (Amendment) Act. 2006, shall be determined under the provisions of this Act, as were in force prior to the commencement of the Kolkata Municipal Corporation (Amendment) Act, 2006, and shall be deemed to be the annual value in force until a fresh annual valuation is enforced after final publication of the scheme.] [Provisos substituted by section 8(2), of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006). w.e.t. 1.5.2007.]
