Section 128(1) in West Bengal Municipal Corporation Act, 2006
(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 the Corporation or otherwise, during a period as assessment list remains in force, the Corporation 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.
