Section 106(1) in Siliguri Municipal Corporation Act, 1990
(1)The annual valuation of holdings under this Chapter shall be made by the Mayor-in-Council or, if the State Government so directs, by the Central Valuation Board, West Bengal, established under the West Bengal Central Valuation Board Act, 1978 (West Ben. Act LVII of 1978), in which case the preparation of valuation list including determination of all objections shall abide by the provisions of that Act.
