Section 180(2) in Kolkata Municipal Corporation Act, 1980
(2)The [Municipal Commissioner] [Substituted by section 11(2)(a), ibid, w.e.f.15.5.1984, for "Mayor-in-Council".] may cause any revision to be made in the annual valuation of any and or building [ xxx ] [Words "or portion thereof" omitted by section 11(2)(b), ibid, w.e.f. 15.5.1984.] in the following cases :(i)[ xxx ] [Clause (i) omitted by section 9(2)(a) of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006), w.e.f. 1.5.2007.](ii)[ when the nature of occupancy changes; or] [Clause (ii) substituted by section 9(2)(b) of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006). w.e.f. 1.5.2007.](iii)when the nature of its use changes; or(iv)[when a new building is erected or an existing building is] [Substituted by section 11(2)(a) of the Calcutta Municipal Corporation (Second Amendment) Act, 1984 (West Bengal Act 13 of 1984), w.e.f. 15.5.1984, for the words "when it is" .] redeveloped or substantially altered or improved during the period the annual valuation remains in force; or(v)when, on an application made in writing by the owner or the person liable to pay its [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidate rate" .], it is established that during the period of the annual valuation remaining in force its value 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 Municipal Commissioner to have been beyond the control of such owner or such person; or(vi)[when any and or building or portion thereof is acquired by purchase or otherwise] [Substituted by section 11(2)(c) of the Calcutta Municipal Corporation (Second Amendment) Act, 1984 (West Bengal Act 13 of 1984), w.e.f. 15.5.1984, for the words "when any portion of any land or building is acquired." ] by the State Government or the Corporation or any statutory body mentioned in clause (a) of sub-section (8) of section 171 during the period of the annual valuation remaining in force; or(vii)[ when any land or building, or portion thereof, is sold or otherwise transferred by the State Government or the Corporation or any statutory body mentioned in clause (a) of sub-section (8) of section 171] [Clause (vii) and clause (viii) substituted by section 11(2), ibid, w.e.f. 15.5.1984.]Provided that all land for roads and other public purposes shall be excluded from such revaluation; or(viii)[ when, upon the acquisition or transfer of any land or building in part, a residual portion remains: or] [Clause (vii) and clause (viii) substituted by section 11(2), ibid, w.e.f. 15.5.1984.](ix)when it becomes necessary so to do for any other reason to be recorded in writing.
