Section 186 in Kolkata Municipal Corporation Act, 1980
186. [ Objections against valuation of assessment.- Any objection to the annual value determined by Corporation under sub-sections (1) and (2) of section 180 or clause (a), clause (b) or clause (c) of section 185, shall be made by the owner or the person liable to pay the property tax,. in writing, to the Municipal Commissioner before the date fixed in the notice under sub-section (4) of section 184 and shall state in what respect the annual value is disputed.] [Section 186 substituted by section 13, of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006), w.e.f. 1.5.2007.]
