Section 400(2) in Kolkata Municipal Corporation Act, 1980
(2)The Municipal commissioner may make an order under sub-section (1) notwithstanding the fact that the assessment of such building has been made for the levy 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.]