Section 36Q(4) in New Town, Kolkata Development Authority Act, 2007
(4)Before making any revision of annual value under sub-section (2) of section 36M and clause (a), clause (b), and clause (c), of section 36R, the Development Authority shall give the owner, lessee, sub-lessee or occupier of any land or building, notice of not less than thirty days that it proposes to make the revisions and consider any objection which may be made by such owner, lessee, sub-lessee or occupier.Explanation. - A written notice under this section shall be deemed to be duly served if it is sent by post under certificate of posting to the owner or to any lessee, sub-lessee or occupier of any land or building and in such case, the date of the certificate of posting shall be deemed to be the date of service of the notice to the owner or to any lessee, sub-lessee or occupier of any land or building.
