Section 7A(3) in The Maharashtra Municipal Corporations Act, 1949
(3)The capital value of any building or land fixed under sub-rule (1) shall be revised every five years:Provided that, the Commissioner may, for reasons to be recorded in writing, revise the capital value of any building or land any time during the said period of five years and shall accordingly amend the assessment book in relation to such building or land under rule 20.
