Section 185 in Kolkata Municipal Corporation Act, 1980
185. [ Amendment of assessments.- The Municipal Commissioner 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 per cent of property tax arising from non-filing of a return in time or thirty per cent of the difference in property tax arising from, giving wrong information or wilful suppression of facts :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 building, or the portion thereof and such notice shall specify the place, time and date, not less than one month thereafter, when the Municipal Commissioner, or his representative will proceed to consider such valuation :Provided further that no public notice need be given in such case.] [Section 185 substituted by section 12 of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006), w.e,f. 1.5.2007.]E. Objections
