Section 222(3) in The Orissa Municipal Corporation Act, 2003
(3)Notwithstanding anything contained in Sub-section (1) or Sub-section (2), where the annual value of any land or building -(i)has not, for any reason, been determined under this Act, the annual value of such land or building may be determined by the Commissioner at anytime during the currency of the period of assessment in respect of such land or building under Section 220 or Section 221; or(ii)has been cancelled on the ground of irregularity, the annual value of such land or building may be determined by the Commissioner at any time after such cancellation, and such annual value shall remain in force until a fresh valuation or revision is made and shall take effect from the beginning of the quarter from which the previous valuation which has been cancelled would have taken effect:Provided that the valuation made under clause (i) or clause (ii) shall remain in force for the unexpired portion of the period specified in this chapter.
