Section 222(3)(ii) in The Orissa Municipal Corporation Act, 2003
(ii)has been cancelled on the ground of irregularity, the annual value of such land or building may be determined by the Commissioner at any time after such cancellation, and such annual value shall remain in force until a fresh valuation or revision is made and shall take effect from the beginning of the quarter from which the previous valuation which has been cancelled would have taken effect: