Section 113(1) in The Asansol Municipal Corporation Act, 1990.
(1)When a new building has been constructed or a new holding has been created by mutation, [or by transfer or upon the inclusion of any local area within Asansol] [Words substituted by W.B. Act 17 of 1995.] or otherwise during a period an assessment list remains in force, the Mayor-in-Council may, at any time, cause the annual valuation of such building or holding and assessment thereon to be made in accordance with the provisions of this Act.