Section 184(1) in Kolkata Municipal Corporation Act, 1980
(1)When [ xxx ] [The words, figures and brackets "the annual valuation under sub-section (2) of section 179 or" omitted by section 11(1) of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006), w.e.f. 1.5.2007.] a general revaluation under sub-section (1) of section 180 in any ward of the Corporation or part thereof, as the case may be, has been completed, the Municipal Commissioner shall cause the respective valuation to be entered in an assessment list in such form and containing such particulars with respect to each land or building as may be prescribed.
