Section 182 in Kolkata Municipal Corporation Act, 1980
182. Submission of returns for purposes of revision in the annual valuation of lands and buildings.
- To enable the Municipal Commissioner to revise the annual value of any land or building governed by any circumstances specified in sub-section (2) of section 180, except in respect of a case under clause (v) thereof, the owner or the person liable to pay the [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act. 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidate rate" .] for such and or building shall furnish to the Municipal Commissioner, not later than the 31st day of March of the year immediately following, a return in such form as may be prescribed.[ xxx ] [First and Second provisos omitted by section 12 of the Calcutta Municipal Corporation (Second Amendment) Act, 1984 (West Bengal Act 13 of 1984), w.e.f. 15.5.1984.][ xxx ] [Third proviso omitted by section 13 of the Calcutta Municipal Corporation (Amendment) Act, 1983 (West Bengal Act 32 of 1983), w.e.f. 4.1.1984.]
