Section 125(1) in West Bengal Municipal Corporation Act, 2006
(1)Any person, who is dissatisfied with the assessment as appearing in the assessment list referred to in section 124, may prefer an application for review before the Corporation within a period of one month from the date of service of the written notice under sub-section (2), or within three months from the date of publication of the assessment list under sub-section (1), of section 124.