Section 12A(1) in The West Bengal Valuation Board Act, 1978
(1)Notwithstanding anything contained in section 11, the Board may at any time before [the date specified for filing the applications under sub-section (2) of section 9A] [Words, figures, letter and brackets Substituted for the words and figures 'the date of hearing of an application for review under section 14' by W.B. Act 16 of 2007.] and for reasons to be recorded in writing, direct any alteration or amendment of the [**] [Word 'final' omitted by W.B. Act 7 of 1994.] valuation list-](a)by inserting therein the name of any person whose name ought to be inserted; or(b)by inserting therein any land or building previously omitted together with the valuation thereof; or(c)by striking out the name of any person or any land or building not liable for payment of [property tax; or] [Words 'or property tax, as the case may be' first Inserted by W.B. Act 16 of 1995, then the words within third brackets Substituted for the words 'consolidated rate or property tax, as the case may be, or' by W.B. Act 17 of 2002.](d)by increasing or decreasing the annual valuation of any holding which, in the opinion of the Board, has been substantially undervalued or over-valued by reasons of fraud, misrepresentation, [mistake, error or subsequent construction or inadvertence;] [Words 'or error; or' first Substituted for the words 'or error,' by W.B. Act 16 of 1995, then the words within third brackets Substituted for the words 'mistake, or error, or' by W.B. Act 17 of 2002.] or(e)[ by correcting any patent error or omissions.] [Clause (e) Inserted by W.B. Act 16 of 1995.][************] [[Sub-section (2) omitted by W.B. Act 16 of 1995, which was as under :'(2) A notice shall be given to the owner or to the lessee, sub-lessee or occupier of the land or the building for filing of objection, if any, within thirty days of receipts of such notice, before an order for alteration or amendment is made by the Board under sub-section (1), and no application for review preferred under section 14 in respect of such land or building shall be heard until the matter is disposed of by the Board :Provided that the Beard shall dispose of such matter within one month of the filing of objection, if any.'.]]
