Section 179 in Kolkata Municipal Corporation Act, 1980
179. Periodic assessment.
(1)The annual value of any land or building situated in any ward of the Corporation. which has been determined before and is in force on the date of commencement of this Act, shall remain in force, and shall be deemed to be the annual value for the purpose of assessment of [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidated rate" .] on such land or building under this Act, until a fresh annual valuation is enforced under this Act [after final publication of the scheme] [Inserted by section 8(1) of the Kolkata Municipal Corporation (Amendment) Act. 2006 (West Bengal Act 32 of 2006), w.e.f. 1.5.2007.].[Provided that the annual value of any land or building or both. which has been made before but not finally determined on the date of commencement of the Kolkata Municipal Corporation (Amendment) Act, 2006, shall be determined under the provisions of this Act, as were in force priOr to the commencement of the Kolkata Municipal Corporation (Amendment) Act, 2006, and shall be deemed to be the annual value in force until an annual valuation is enforced after final publication of the scheme :Provided further that where assessment of annual value of any land or building or both has not been made on or before the date of commencement of the Kolkata Municipal Corporation (Amendment) Act. 2006, shall be determined under the provisions of this Act, as were in force prior to the commencement of the Kolkata Municipal Corporation (Amendment) Act, 2006, and shall be deemed to be the annual value in force until a fresh annual valuation is enforced after final publication of the scheme.] [Provisos substituted by section 8(2), of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006). w.e.t. 1.5.2007.](2)The annual valuation under this Chapter(a)[ shall be made by the Municipal Commissioner, immediately after final publication of the scheme, under the provisions of the Kolkata Municipal Corporation (Amendment) Act, 2006, for the entire area within the jurisdiction of Corporation or, if felt necessary, any part thereof, and shall be enforced throughout the area of the Corporation or, if felt necessary, in any part thereof for the first time;] [Existing clause (a) renumbered as clause (aa) and new clause (a) inserted before clause (aa) as so renumbered by section 8(3)(i) of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006), w.e.f. 1.5.2007.](aa)[] [Existing clause (a) renumbered as clause (aa) and new clause (a) inserted before clause (aa) as so renumbered by section 8(3)(i) of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006), w.e.f. 1.5.2007.] shall be made by the Municipal Commissioner or, if the State Government so directs, by the Central Valuation Board established under the West Bengal Central Valuation Board Act, 1978 (West Bengal Act LVII of 1978),(b)shall have effect from the beginning of the quarter of a year ending on the 30th June or 30th September or 31st December or 31st March, as the case may be, following that in which a notice under sub-section (2) of section 184 is issued,(c)shall, subject to the other provisions of this Chapter, remain in force in respect of each ward of the Corporation for a period of ;[five years from the date of publication of scheme] [Substituted by section 8(3)(ii), ibid, w.e.f. 1.5.2007, for the words "six years".], irrespective of any alteration during such period in the number or boundaries of such ward, and(d)may be revised on the expiration of each such period[ xxx ] [First and second proviso omitted by section 8(3)(iii), ibid, w.e.f. 1.5.2007.]
