Section 36L in New Town, Kolkata Development Authority Act, 2007
36L. Periodic assessment.
(1)The annual value of any land or building situated within any area of the New Town, shall remain in force, and shall be deemed to be the annual value for the purpose of assessment of property tax on such land or building under this Act, until a fresh annual valuation is enforced under this Act after final publication of the scheme.(2)The annual valuation under this Chapter-(a)shall be made by the Development Authority immediately after the final publication of the scheme under this Act for the entire area under jurisdiction of the Development Authority or if felt necessary, any part thereof, and shall be enforced throughout the area of the Development Authority or if felt necessary, in any part thereof for the first time;(b)shall be made by the Development Authority or if the State Government so directs, by the Central Valuation Board established under the West Bengal Central Valuation Board Act, 1978;(c)shall have effect from the beginning of the quarter of a year ending on the 30th June or 30th September or 31st December or 31st March, as the case may be, following that in which a notice under sub-section (2) of section 36Q is issued;(d)shall, subject to the other provisions of this Chapter, remain in force in respect of any area of the Development Authority for a period of five years from the date of publication of scheme, irrespective of any alteration during such period in the numbers or boundaries of such area; and(e)may be revised on the expiration of each such period.
