Section 181(1) in The Calcutta Municipal Corporation Act, 1980
(1)The Municipal Commissioner may, with a view to enabling him to determine the annual value of any land or building [in any ward or part thereof] [Words inserted by W.B. Act 21 of 1988.] and the person primarily liable for the payment of any consolidated rate on such land or building,[by public notice,] [Words substituted by W.B. Act 21 of 1988.] require the owner or the occupier of such land or building or portion thereof to furnish a return in such from, within such period and in accordance with such procedure as may be prescribed.
