Section 106 in The Asansol Municipal Corporation Act, 1990.
106. [ Preparation of valuation and assessment list. - [Section 106 substituted by W.B. Act 17 of 1995.]
(1)The annual valuation of holdings under this chapter shall be made, unless otherwise directed by the State Government, by the Central Valuation Board established under the West Bengal Central Valuation Board Act, 1978, and the preparation of valuation list, amount of property tax determined under section 92 on the basis of such valuation list, and disposal of all applications for review, shall abide by the provisions of that Act].(2)The list thus prepared under sub-section (1) shall be the assessment list of the Corporation.(3)When the Mayor-in-Council is directed by the State Government to undertake the preparation of valuation list, it shall determine the annual value of all holdings within the area of the Corporation in the manner provided in this chapter and the rules made thereunder and cause preparation and publication of the assessment list in the prescribed manner.(4)A new valuation list under sub-sections (1) and (3) shall, unless otherwise directed by the State Government, be prepared in the same manner once in every six years :Provided that if an existing valuation list is not revised for any unavoidable reason, the validity of operation of such valuation list shall not be called in question until a new valuation list takes effect under this Act.
