Section 106(2) in Siliguri Municipal Corporation Act, 1990
(2)When the Mayor-in-Council undertakes the preparation of annual valuation, such valuation shall be made by the Assessor of the Corporation who shall determine the annual value of all holdings within the Corporation in the manner provided in this Chapter and cause publication of the assessment list in the prescribed manner:Provided that the draft assessment list may be published either in respect of all the holdings of the municipal area or holdings within a group of wards at a time.
