Section 180(2) in The Calcutta Municipal Corporation Act, 1980
(2)The [Municipal Commissioner] [Words substituted by W.B. Act 13 of 1984.] may cause any revision to be made in the annual valuation of any land or building [* * * *] [Words omitted by W.B. Act 13 of 1984.]in the following cases;-(i)[ when there is a transfer, inter vivos, of its ownership; or] [Clause (i) substituted by W.B. Act 26 of 1997.](ii)when any tenancy or any rent changes; or(iii)when the nature of its use changes; or(iv)[when a new building is erected or an existing building is] [Words substituted by W.B. Act 13 of 1984.] redeveloped or substantially altered or improved during the period the annual valuation remains in force; or(v)when, on an application made in writing by the owner or the person liable to pay its consolidated rate, it is established that during the period of the annual valuation remaining in force its value has been reduced by reason of any substantial demolition or has suffered depreciation from any accident or any calamity proved to the satisfaction of the Municipal Commissioner to have been beyond the control of such owner or such person; or(vi)[when any land or building or portion thereof is acquired by [Words substituted by W.B. Act 13 of 1984.]purchase or otherwise] by the State Government or the Corporation or any statutory body mentioned in clause (a) of subsection (8) of section 171 during the period of the annual valuation remaining in force;(vii)[ when any land or building, or portion thereof, is sold or otherwise transferred by the State Government or the Corporation or any statutory body mentioned in clause (a) of sub-section (8) of section 171 ;] [Clauses (vii) and (vill) substituted by W.B. Act 13 of 1984.](viii)[ when, upon the acquisition or transfer of any land or building in part, a residual portion remains; or] [Clauses (vii) and (vill) substituted by W.B. Act 13 of 1984.](ix)When it becomes necessary so to do for any other reason to be recorded in writing.
