Section 180(1) in Kolkata Municipal Corporation Act, 1980
(1)Notwithstanding anything contained in section 179 [, the Corporation, subject to the prior approval of the State Government, may by resolution] [Substituted by section 9(1) of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act No. 33 of 2006), w.e.f. 1.5.2007, for the words, "the Corporation may be resolution" .] direct a general revaluation of lands and buildings in any ward of the Corporation or part thereof during the currency of any period specified under this Chapter, [such general revaluation shall have effect from the beginning of the quarter following that in which a notice under sub-section (2) of section 184 issued and shall remain in force in respect of each ward or portion thereof, as the case may be, for the unexpired portion of the period during which but for such revaluation the annual valuation would have. remained in force.] [Inserted by section 11(1) of the Calcutta Municipal Corporation (Second Amendment) Act, 1984 (West Bengal Act 13 of 1984), w.e.f, 15.5.1984.]