Section 113 in Siliguri Municipal Corporation Act, 1990
113. Addition to the assessment list.
(1)When a new building has been constructed or a new holding has been created by mutation, transfer or otherwise during a period an assessment list remains in force, the Mayor-in-Council may, at any time, cause the annual valuation of such building or holding and assessment thereon to be made in accordance with the provisions of this Act.(2)Before finalizing the valuation and assessment of such holding, the Mayor-in-Council shall give the owner or occupier of such holding an opportunity to prefer an objection, if any, within a specified time to the proposed valuation which shall be heard and determined by a person to be appointed by the Mayor-in-Council.(3)An application for review may be preferred within a fortnight to the Mayor-in-Council against any order passed by the person appointed under sub-section (2) for hearing and determination of the objection.(4)The Mayor-in-Council shall, as soon as possible thereafter, finalize the valuation and assessment and make addition thereof to the assessment list and such addition shall remain in force for the unexpired portion of the period during which the assessment list remains in force.
