Section 124 in West Bengal Municipal Corporation Act, 2006
124. Publication of assessment list.
(1)When an assessment list is prepared or revised by the Corporation, it shall cause the assessment list to be published together with a public notice of the place where the assessment list may be available for inspection.(2)In all cases in which any property is assessed for the first time, or the assessment is increased, the Corporation shall also give a written notice of such assessment or such increase, as the case may be, to the owner or the occupier of the property, if known.(3)Such assessment list shall take effect from the beginning of the quarter of a year immediately following its publication.
