Section 106(1) in The Asansol Municipal Corporation Act, 1990.
(1)The annual valuation of holdings under this chapter shall be made, unless otherwise directed by the State Government, by the Central Valuation Board established under the West Bengal Central Valuation Board Act, 1978, and the preparation of valuation list, amount of property tax determined under section 92 on the basis of such valuation list, and disposal of all applications for review, shall abide by the provisions of that Act].
