Section 107 in Siliguri Municipal Corporation Act, 1990
107. Publication of Assessment list.
(1)When an assessment list is prepared or revised, the Corporation shall cause the draft assessment list to be published by public notice of the place where the list may be available for inspection.(2)In all cases in which any property is for the first time assessed or the assessment is increased, the Corporation shall also give a written notice thereof to the owner or occupier of the property, if known.
