Section 180(1) in The Calcutta Municipal Corporation Act, 1980
(1)Notwithstanding anything contained in section 179, the Corporation may by resolution direct a general revaluation of lands and buildings in any ward of the Corporation or part thereof during the currency of any period specified under this Chapter. [Such general revaluation shall have effect from the beginning of the quarter following that in which a notice under sub-section (2) of section 184 is issued and shall remain in force in respect of each ward or portion thereof, as the case may be, for the unexpired portion of the period during which but for such revaluation the annual valuation would have remained in force.] [Words, figures and brackets inserted by W.B. Act 13 of 1984.]
