Section 93 in The Howrah Municipal Corporation Act, 1980
93. [ Application for review. [[Section 93 substituted by W.B. Act 17 of 1995, which was earlier as under :-
'93. Objection against valuation or assessment. - Any person, who is dissatisfied with a valuation or assessment made under this Chapter, may file an objection to such valuation or assessment in such manner as may be prescribed and before such authority as may be appointed by the Mayor-in-Council in this behalf.'.]](1)Any person who is dissatisfied with the assessment as appearing in the assessment list referred to in section 92 may prefer an application for review before the Corporation within a period of one month from the date of publication of such assessment list or service of written notice, as the case may be.(2)No such application for review shall be entertained unless the amount of property tax on the previous valuations of any land or building has been paid or deposited in the office of the Corporation before such application is filed and every such application shall stand rejected unless such amount of tax is continued to be paid or deposited in the office of the Corporation till such application is finally disposed of.(3)Every application under sub-section (1) shall be heard and determined by a Review Committee as may be constituted by the Corporation:Provided that no Councillor of the ward from which the application for review is made shall be a member of the Review Committee:Provided further that no decision of the Review Committee shall invalid or called in question merely by reason of any vacancy in the composition of the Committee or absence of any member, other than the presiding officer, from a meeting thereof:[Provided also that where the Review Committee reduces the valuation of any land or building, such reduction shall not be more than twenty five per centum of the annual valuation of such land or building, except in the case of gross arithmetical or technical mistake and the Review Committee shall, in every such case, record in writing the reasons for such reduction.](4)The Review Committee shall give notice to the applicant of the time and place at which his application will be heard and the Committee shall dispose of the application in such manner as may be prescribed:Provided that in the case of equality of votes, the person presiding shall have a second or casting vote :Provided further that when the Corporation is dissolved, the State Government shall, by notification, appoint the Review Committee consisting of such number of member or members including its President, if any, as may be specified in the notification for the purpose of hearing application for review under sub-section (1):Provided also that the member or members, including the President, if any, as aforesaid shall be appointed by the State Government from among the persons residing in the wards other than the wards to which the matter relates, and the Review Committee shall pass such orders in each case as it thinks fit.(5)The decision of the Review Committee shall be final and no suit or proceedings shall lie in any civil court in respect of any matter which has been, or may be, referred to the Review Committee or has been decided by the Review Committee.]
