Section 127(1) in West Bengal Municipal Corporation Act, 2006
(1)Notwithstanding anything contained in this chapter or in any other law for the time being in force, the Corporation may, for reasons to be recorded in writing, at any time, direct amendment or alteration of the assessment list in any of the following eases:-(a)when the ownership of a holding changes, or(b)when any tenancy or rent in respect of a holding changes or(c)when the nature or use of a holding changes, or(d)when the land or the building comprised in a holding has been re-developed or substantially altered or improved during the period the annual valuation remains in force, or(e)when a holding has been acquired by purchase or otherwise by the State Government during the period the annual valuation remains in force, or(f)when the valuation or assessment has been set aside or declared void by an order of the court necessitating re-valuation or re-assessment of a holding, or(g)when it has been discovered that a holding has been grossly undervalued by reason of any fraud, mis-representation, mistake or error, or(h)when an alteration has been necessitated to correct any obvious clerical or arithmetical error.
