Section 180(4)(i) in Kolkata Municipal Corporation Act, 1980
(i)which for any reason has no annual value assigned to it under this Act, may be valued by the Municipal Commissioner at any time during the currency of the period specified in respect of such land or building under section 179 or [sub-section (3) of section 180] [Substituted by section 11 of the Calcutta Municipal Corporation (Amendment) Act, 1983 (West Bengal Act 32 of 1983), w.e.f, 4.1.1984. for "sub-section (1) or sub-section (2) of section 180" .], or