Section 112(1) in Siliguri Municipal Corporation Act, 1990
(1)Notwithstanding anything contained in this Chapter or in any other law for the time being in force, the Corporation may, for reasons to be recorded in writing, at any time, direct alteration and amendment of the assessment list in any of the following cases,-(a)when the ownership of holding changes; or(b)when any tenancy or any rent in respect of the holding changes; or(c)when the nature of use of the holding changes; or(d)when the land or building comprised in the holding has been re-developed or substantially altered or improved during the period the annual valuation remains in force; or(e)when the holding has been acquired by purchase or otherwise by the State Government during the period the annual valuation remains in force; or(f)when the valuation or assessment has been set aside or declared void by an order of the Court necessitating re-valuation or re-assessment of a holding; or(g)when it has been discovered that the holding has been grossly undervalued by reasons of any fraud, mis-representation, mistake or error; or(h)when an alteration has been necessitated to correct any obvious clerical or arithmatical error.
