Section 197(2) in The Calcutta Municipal Corporation Act, 1980
(2)If, after the objection has been determined under section 188, the previous valuation is altered, or after the appeal has been disposed of under section 189, the valuation decided under section 188 is altered, then-(a)any sum paid or deposited under section 189 in excess shall be refunded or allowed to be set-off against any present or future demand of the Corporation under this Act, and(b)any deficiency shall be deemed to be an arrear of the consolidated rate and shall be payable and recoverable as such :Provided that -(i)if any premises have, for the purposes of valuation under section 179 or section 180, been for the first time valued or subdivided or amalgamated with any other premises and an objection to the valuation thereof has been made under section 186, then the consolidated rate shall, pending the final determination of the objection, be paid on such valuation; and(ii)if, when such objection has been finally determined, such valuation is reduced, and if the consolidated rate has already been paid thereon, then the sum paid in excess shall be refunded or allowed to be set-off against any present or future demand of the Corporation under this Act.
