Section 36L(2) in New Town, Kolkata Development Authority Act, 2007
(2)The annual valuation under this Chapter-(a)shall be made by the Development Authority immediately after the final publication of the scheme under this Act for the entire area under jurisdiction of the Development Authority or if felt necessary, any part thereof, and shall be enforced throughout the area of the Development Authority or if felt necessary, in any part thereof for the first time;(b)shall be made by the Development Authority or if the State Government so directs, by the Central Valuation Board established under the West Bengal Central Valuation Board Act, 1978;(c)shall have effect from the beginning of the quarter of a year ending on the 30th June or 30th September or 31st December or 31st March, as the case may be, following that in which a notice under sub-section (2) of section 36Q is issued;(d)shall, subject to the other provisions of this Chapter, remain in force in respect of any area of the Development Authority for a period of five years from the date of publication of scheme, irrespective of any alteration during such period in the numbers or boundaries of such area; and(e)may be revised on the expiration of each such period.