Section 106 in Siliguri Municipal Corporation Act, 1990
106. Preparation of valuation and assessment list.
(1)The annual valuation of holdings under this Chapter shall be made by the Mayor-in-Council or, if the State Government so directs, by the Central Valuation Board, West Bengal, established under the West Bengal Central Valuation Board Act, 1978 (West Ben. Act LVII of 1978), in which case the preparation of valuation list including determination of all objections shall abide by the provisions of that Act.(2)When the Mayor-in-Council undertakes the preparation of annual valuation, such valuation shall be made by the Assessor of the Corporation who shall determine the annual value of all holdings within the Corporation in the manner provided in this Chapter and cause publication of the assessment list in the prescribed manner:Provided that the draft assessment list may be published either in respect of all the holdings of the municipal area or holdings within a group of wards at a time.
