Section 36M in New Town, Kolkata Development Authority Act, 2007
36M. Revision of assessment.
(1)Notwithstanding anything contained in section 36L, the Development Authority, subject to the prior approval of the State Government may, by resolution, direct a general revaluation of lands and buildings in any area of the Development Authority or part thereof during the occurrence 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 36Q is issued and shall remain in force in respect of each area 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.(2)The Chairman may cause any revision to be made in the annual valuation of any land or building in the following cases:-(a)when the nature of occupancy changes; or(b)when the nature of its use changes; or(c)when a new building is erected or an existing building is redeveloped or substantially altered or improved during the period, the annual valuation remains in force; or(d)when, on an application made in writing by the owner or the person liable to pay its property tax, it is established that during the period of the annual valuation remaining in force its values 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 Chairman to have been beyond the control of such owner or such person; or(e)when any land or building or portion thereof, is acquired by purchase or otherwise by the State Government or the Development Authority or any statutory body mentioned in clause (a) of sub-section (9) of section 36D during the period of the annual valuation remaining in force; or(f)when any land or building or portion thereof, is sold or otherwise transferred by the State Government or the Development Authority or any statutory body mentioned in clause (a) of sub-section (9) of section 36D:Provided that all land for roads and other public purposes shall be excluded from such revaluation; or(g)when, upon the acquisition or transfer of any land or building in part, a residual portion remains; or(h)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 the sub-section (1) or sub-section (2) or sub-section (3), any land or building,-(a)which for any reason has no annual value assigned to it under this Act, may be valued by the Chairman at any time during the currency of the period specified in respect of such land or building under section 36L or sub-section (3) of section 36M, or(b)the valuation which has been cancelled on the ground of irregularity, may be valued by the Chairman 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 (a) or clause (b), shall remain in force for the unexpired portion of the period specified under this Chapter.
