Section 181(4) in The Howrah Municipal Corporation Act, 1980
(4)One of the Assessors shall be appointed by the State Government and the other shall be appointed by the Corporation :Provided that no Councillor, [* * * *] [Word 'Alderman' omitted by W.B. Act 17 of 1995.] or officer or employee of the Corporation shall be appointed as an Assessor.