Section 192(1) in The Calcutta Municipal Corporation Act, 1980
(1)Notwithstanding anything contained in section 190 the Municipal Commissioner may, at any time, amend the Municipal Assessment Book-(i)by inserting therein the name of any person whose name ought to be inserted; or(ii)by inserting therein any land or building previously omitted together with valuation thereof; or(iii)by striking out the name of any person [or any land or building] [section 192 renumbered as Sub-section (1) of that section and the words inserted by W.B. Act 13 of 1984.] not liable for the payment of consolidated rate; or(iv)by increasing or decreasing for adequate reasons the amount of any annual value and of the consolidated rate thereupon; or(v)by making or cancelling any entry exempting any land or building from liability to consolidated rate; or(vi)by altering the assessment on the land or building, which has been erroneously valued or assessed through fraud, mistake or accident, in which case such alteration shall take effect from the date such erroneous valuation or assessment took effect;or(vii)by inserting or altering an entry in respect of any building, erected, re-erected, altered or added to, after the preparation of the assessment book, in which case such insertion or alteration shall take effect from the date such erection, re-erection, alteration or addition was made.
