Section 127 in The City of Nagpur Corporation Act, 1948
127. Notice when valuation made for first time is increased. - The [Commissioner] shall, in all cases in which any land or building is for the first time valued, or in which the valuation of any land or building previously valued is increased under section 124, give special notice thereof to the owner or occupier of the same, and when the valuation is so increased, the said notice shall contain a statement of the grounds of the increase.
