Section 126(1) in West Bengal Municipal Corporation Act, 2006
(1)Every application under sub-section (1) of section 125 shall be heard and determined by a Review Committee to be constituted by the Corporation in the manner hereinafter provided in this section:Provided that where the Review Committee reduces the valuation of any land or building, such Suction shall not be more than 25 per cent. 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 Suction.
