Section 36Y(1) in New Town, Kolkata Development Authority Act, 2007
(1)Notwithstanding anything contained in section 36W, the Chairman may, at any time, amend the Assessment Book-(a)by inserting therein the name of any person whose name ought to be inserted; or(b)by inserting therein any land or building previously omitted together with valuation thereof; or(c)by striking out the name of any person or any land or building not liable for the payment of property tax thereupon; or(d)by increasing or decreasing for adequate reasons the amount of any annual value and of the property tax thereupon; or(e)by making or cancelling any entry exempting any land or building from liability to property tax; or(f)by altering the assessment on the land or building which has been erroneously valued or assessed through fraud, mistake or accident, in which case such alteration shall take effect from the date of such erroneous valuation or assessment took effect; or(g)by inserting or altering an entry in respect of any building erected, re-erected, altered or added to, after the preparation of the Assessment Book, in which case such insertion or alteration shall take effect from the date of such erection, re-erection, alteration or addition was made.
