Section 123(1) in West Bengal Municipal Corporation Act, 2006
(1)The annual valuation of holdings under this chapter shall be made, unless otherwise directed by the State Government, by the West Bengal Valuation Board, established under the West Bengal Valuation Board Act, 1978, (West Ben. Act LVII of 1978), and the preparation of valuation list, amount of property tax determined under section 108 on the basis of such valuation list, and disposal of all applications for review, shall abide by the provisions of that Act.
