Section 180(4)(i) in The Calcutta Municipal Corporation Act, 1980
(i)which for any reason has no annual value assigned to it under this Act, may be valued by the Municipal Commissioner at any time during the currency of the period specified in respect of such land or building under section 179 or [sub-section (3) of section 180,] [Words, figures and brackets substituted by W.B. Act 32 of 1983.] or