Section 93(3) in The Howrah Municipal Corporation Act, 1980
(3)Every application under sub-section (1) shall be heard and determined by a Review Committee as may be constituted by the Corporation:Provided that no Councillor of the ward from which the application for review is made shall be a member of the Review Committee:Provided further that no decision of the Review Committee shall invalid or called in question merely by reason of any vacancy in the composition of the Committee or absence of any member, other than the presiding officer, from a meeting thereof:[Provided also that where the Review Committee reduces the valuation of any land or building, such reduction shall not be more than twenty five per centum of the annual valuation of such land or building, except in the case of gross arithmetical or technical mistake and the Review Committee shall, in every such case, record in writing the reasons for such reduction.]
