Section 36ZD(i) in New Town, Kolkata Development Authority Act, 2007
(i)if any premises have, for the purposes of valuation under section 361 or section 36J, been for the first time valued or sub-divided or amalgamated with any other premises and an objection to the valuation thereof has been made under section 36S, the property tax shall, pending the final determination of the objection, be paid on such valuation;