Section 187(1) in Kolkata Municipal Corporation Act, 1980
(1)[The Corporation shall, with the approval of the State Government, appoint an officer on such terms and conditions as the State Government] [Substituted by section 9 of the Calcutta Municipal Corporation (Amendment) Act, 1988 (West Bengal Act No. 21 of 1988), w.e.f. 20.2.1989.] may determine to hear and determine the objections to the annual valuations of lands or buildings entered in the assessment list.
