Section 108(1) in Siliguri Municipal Corporation Act, 1990
(1)Any person being the owner or occupier of a holding, who is dissatisfied with the amount assessed upon him or the valuation of his holding, or otherwise objects to the assessment as contained in the draft assessment list, may apply to the Corporation communicating the grounds of his objection within one month from the date of publication of the public notice or service of the written notice, whichever is later.
