Section 179 in The Calcutta 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 consolidated rate on such land or building under this Act, until a fresh annual valuation is enforced under this Act :[Provided that the annual value of any such land or building, which has been made before but not finally determined on the date of commencement of this Act, shall be determined under the provisions of the Calcutta Municipal Act, 1951 and shall be deemed to be the annual value in force on the date of commencement of this Act.] [Proviso inserted by W.B. Act 13 of 1984.](2)The annual valuation under this Chapter-(a)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,(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 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 :Provided that when the annual valuation of any land or building has not been revised on the expiry of any such period for reasons to be recorded in writing, the previous annual valuation shall continue to remain in force until it is so revised;Provided further that the Municipal Commissioner may, on the expiry of such period, revise the annual valuation of such land or building at any time and such revised valuation shall take effect from the beginning of the quarter from which the annual valuation would have been revised under this clause.
