Section 184(4) in Kolkata Municipal Corporation Act, 1980
(4)[ Before making any revision of annual value under sub-section (2) of section 180 and clause (a), clause (b) and clause (c) of section 185, the Municipal Commissioner shall give the owner, any lessee, sub-lessee or occupier of any land or building, notice of not less than thirty days that he proposes to make the revision and consider any objection which may be made by such owner, lessee, sub-lessee or occupier.] [Sub-section (4) substituted by section 11(2), of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006), w.e.f. 1.5.2007.][Explanation.A written notice under this section shall be deemed to be duly served if it is sent by post under certificate of posting to the owner or to any lessee, sub-lessee or occupier of any land or building and, in such case, the date of the certificate of posting shall be deemed to be the date of service of the notice to the owner or to the lessee, sub-lessee or occupier of such land or building.] [Explanation added by section 8 of the Calcutta Municipal Corporation (Amendment) Act, 1988 (West Bengal Act No. 21 of 1998), w.e.f. 20.2.1989.]
