Section 2(1a)(h) in The Calcutta Improvement Act, 1911
(h)"municipal assessment-book" means the assessment-book kept [under section 185 of the Calcutta Municipal Act, 1951] [Clause (f) words and figures in clause (h), substituted by W.B. Act 32 of 1955.] or the valuation and rating list prepared under [section 136 of the Bengal Municipal Act, 1932] [Words and figures substituted by Ben. Act 1 of 1939.];