Section 36R in New Town, Kolkata Development Authority Act, 2007
36R. Amendment of assessment.
- The Development Authority may, at any time;(a)make, suo motu, an assessment in any case where a return on the basis of self-assessment has not been filed;(b)revise any assessment where the information furnished in the return of self-assessment is found to be incorrect;(c)re-open any assessment at any time where it has been detected that there is wilful suppression of information;(d)impose a penalty not exceeding thirty percent of property tax arising from non-filing of a return in time or thirty percent of the difference in property tax arising from giving wrong information or wilful suppressing offices:Provided that in the case of such determination of valuation, a notice stating the proposed valuation shall be issued to the owner or to any lessee, sub-lessee or occupier of the land or the land comprising building or the buildings, or the portion thereof and such notice shall specify the place, time and date, not less than one month thereafter, when the Development Authority, or the representative will proceed to consider such valuation:Provided further that no public notice need to be given in such case.E. Objections
