Section 36O in New Town, Kolkata Development Authority Act, 2007
36O. Submission of returns for purpose of revision in the annual valuation of land and building.
- To enable the Chairman to revise the annual value of any land or building governed by any circumstances specified in sub-section (2) of section 36M, except in respect of a case under clause (d) thereof, the owner or the person liable to pay the property tax for such land or building shall furnish to the Chairman, not later than the 31st day of March of the year immediately following, a return in such form as may be specified by the Development Authority.
