Section 180 in Kolkata Municipal Corporation Act, 1980
180. Revision of assessment.
(1)Notwithstanding anything contained in section 179 [, the Corporation, subject to the prior approval of the State Government, may by resolution] [Substituted by section 9(1) of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act No. 33 of 2006), w.e.f. 1.5.2007, for the words, "the Corporation may be 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 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.] [Inserted by section 11(1) of the Calcutta Municipal Corporation (Second Amendment) Act, 1984 (West Bengal Act 13 of 1984), w.e.f, 15.5.1984.](2)The [Municipal Commissioner] [Substituted by section 11(2)(a), ibid, w.e.f.15.5.1984, for "Mayor-in-Council".] may cause any revision to be made in the annual valuation of any and or building [ xxx ] [Words "or portion thereof" omitted by section 11(2)(b), ibid, w.e.f. 15.5.1984.] in the following cases :(i)[ xxx ] [Clause (i) omitted by section 9(2)(a) of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006), w.e.f. 1.5.2007.](ii)[ when the nature of occupancy changes; or] [Clause (ii) substituted by section 9(2)(b) of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006). w.e.f. 1.5.2007.](iii)when the nature of its use changes; or(iv)[when a new building is erected or an existing building is] [Substituted by section 11(2)(a) of the Calcutta Municipal Corporation (Second Amendment) Act, 1984 (West Bengal Act 13 of 1984), w.e.f. 15.5.1984, for the words "when it is" .] redeveloped or substantially altered or improved during the period the annual valuation remains in force; or(v)when, on an application made in writing by the owner or the person liable to pay its [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidate rate" .], it is established that during the period of the annual valuation remaining in force its value has been reduced by reason of any substantial demolition or has suffered depreciation from any accident or any calamity proved to the satisfaction of the Municipal Commissioner to have been beyond the control of such owner or such person; or(vi)[when any and or building or portion thereof is acquired by purchase or otherwise] [Substituted by section 11(2)(c) of the Calcutta Municipal Corporation (Second Amendment) Act, 1984 (West Bengal Act 13 of 1984), w.e.f. 15.5.1984, for the words "when any portion of any land or building is acquired." ] by the State Government or the Corporation or any statutory body mentioned in clause (a) of sub-section (8) of section 171 during the period of the annual valuation remaining in force; or(vii)[ when any land or building, or portion thereof, is sold or otherwise transferred by the State Government or the Corporation or any statutory body mentioned in clause (a) of sub-section (8) of section 171] [Clause (vii) and clause (viii) substituted by section 11(2), ibid, w.e.f. 15.5.1984.]Provided that all land for roads and other public purposes shall be excluded from such revaluation; or(viii)[ when, upon the acquisition or transfer of any land or building in part, a residual portion remains: or] [Clause (vii) and clause (viii) substituted by section 11(2), ibid, w.e.f. 15.5.1984.](ix)when it becomes necessary so to do for any other reason to be recorded in writing.(3)Any revision in the annual valuation of any land or building or portion thereof under this section shall come into force from the beginning of the quarter of a year ending on the 30th June or 30th September or 31st December or 31st March. as the case may be. following that in which such revision becomes applicable and shall remain in force for. the unexpired portion of the period during which but for such revision such annual valuation would have remained in force.(4)Notwithstanding anything contained in sub-section (1) or sub-section (2) or sub-section (3), any land or building,(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] [Substituted by section 11 of the Calcutta Municipal Corporation (Amendment) Act, 1983 (West Bengal Act 32 of 1983), w.e.f, 4.1.1984. for "sub-section (1) or sub-section (2) of section 180" .], or(ii)the valuation of which has been cancelled on the ground of irregularity, may be valued by the Municipal Commissioner at any time after such cancellation, and such valuation shall remain in force until) a fresh valuation or revision is made and shall take effect from the beginning of the quarter from which the previous valuation which has been cancelled would have taken effect :Provided that the valuation made under clause (i) or clause (ii) shall remain in force for the unexpired portion of the period specified under this chapter.
