Section 192 in Kolkata Municipal Corporation Act, 1980
192. Amendment of Municipal Assessment Book.
- [(1)] [Original section 192 renumbered as sub-section (1) of that section by section 18 of the Calcutta Municipal Corporation (Second Amendment) Act. 1984 (West Bengal Act 13 of 1984), w.e.f. 15.5.1984.] Notwithstanding anything contained in section 190 the Municipal Commissioner may, at any time, amend the Municipal Assessment Book(i)by inserting therein the name of any person whose name ought to be inserted; or(ii)by inserting therein any land or building previously omitted together with valuation thereof; or(iii)by striking out the name of any person [or any and or building] [Inserted by section 18(a), of the Calcutta Municipal Corporation (Second Amendment) Act, 1984 (West Bengal Act 13 of 1984). w.e.f. 5,5.1984.] not liable for the payment of [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidated rate" .] thereupon; or(iv)by increasing or decreasing for adequate reasons the amount of any annual value and of the [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidated rate" .] thereupon; or(v)by making or cancelling any entry exempting any land or building from liability to [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidated rate" .]; or(vi)by altering the assessment on the land or building which has been erroneously valued or assessed through fraud, mistake or accident, in which case such alteration shall take effect from the date such erroneous valuation or assessment took effect; or(vii)by inserting or altering an entry in respect of any building, erected, re-erected, altered or added to, after the preparation of the assessment book, in which case such insertion or alteration shall take effect from the date such erection, re-erection, alteration or addition was made.(2)[(i) A notice of not less than fifteen days shall be given to the owner or to the lessee, sub-lessee or occupier of the land or building of the place, time and date on which any amendment of the Assessment Book is intended to be made under this section.(ii)Any person on whom a notice of amendment is served under this sub-section may file an objection in writing to the Municipal Commissioner at least three days before the date fixed in the notice and the provisions of sections 186 to 190 shall apply, mutatis mutandis, to such objection.][Inserted by section 18(b), of the Calcutta Municipal Corporation (Second Amendment) Act, 1984 (West Bengal Act 13 of 1984), w.e.f. 15.5.1984.]G. Incidence and payment of [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidated rate" .] on lands and buildings
