Section 116(1) in The Chandernagore Municipal Corporation Act, 1990
(1)When a new building has been constructed or a new holding has been created by mutation [or by transfer or upon the inclusion of any local area within Chandernagore] [Words substituted by West Bengal Act 17 of 1995.] 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.
