Section 181(1) in Kolkata Municipal Corporation Act, 1980
(1)The Municipal Commissioner may, with a view to enabling him to determine the annual value of any land or building [in any ward or part thereof] [Inserted by section 6(1)(a) of the Calcutta Municipal Corporation (Amendment) Act, 1988 (West Bengal Act No. 21 of 1988), w.e.f. 20.2.1989.] and the person primarily liable for the payment of any [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" .] on such land or building, [by a public notice,] [Substituted by section 6(1)(b) of the Calcutta Municipal Corporation (Amendment) Act, 1988 (West Bengal Act No. 21 of 1988), w.e.f. 20.2.1989, for the words "by written notice" .] require the owner or the occupier of such land or building or portion thereof to furnish a return in such form, within such period and in accordance with such procedure as may be prescribed.
