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State of West Bengal - Section

Section 188 in Kolkata Municipal Corporation Act, 1980

188. Hearing of objections.

(1)Objections filed under section 186 shall be entered in a register maintained for the purpose in such manner as may be prescribed.
(2)On the date, time and place specified under sub-section (3) or sub-section (4) of section 148 and after giving the person filing the objections an opportunity of being heard, either in person or through an authorised agent, the officer appointed under section 187 shall determine the objections.
(3)When an objection has been determined, the order in this behalf shall be recorded in the register maintained under sub-section (1) with the date, and a copy of the order shall be supplied within [thirty days] [Substituted by section 10 of the Calcutta Municipal Corporation (Amendment) Act, 1988 (West Bengal Act No. 21 of 1988), w.e.f. 20.2.1989 for "ten days" .] thereof [to the person filing the objection] [Substituted by section 16 of the Calcutta Municipal Corporation (Second Amendment) Act, 1984 (West Bengal Act 13 of 1984), w.e.f. 15.5.1984, for the words "to the owner or the person liable to pay the consolidated rate" .] in such form and manner as may be prescribed.
(4)The procedure for hearing and disposal of objections shall be such as may be prescribed.
(5)The valuation fixed after determination of objection under this section shall take effect from the quarter in which such valuation would have taken effect and shall continue to remain in force during the period such valuation would have remained in force, had no objection been filed.