Section 274(3) in West Bengal Municipal Corporation Act, 2006
(3)The Corporation shall consider all objections, received within the period as aforesaid, after giving any person affected by the notice an opportunity of being heard and may, thereupon, make a declaration in accordance with the notice published under sub-section (1) with such modifications, if any, as it may think fit. Every declaration made under this sub-section shall be published in such manner as may be prescribed and shall take effect from the date of such publication.