Section 9(4) in The West Bengal Valuation Board Act, 1978
(4)The Corporation and [the Board of Councillors] [Words Substituted for the words 'the Commissioners of a municipality' by W.B. Act 16 of 1995.] shall in each year and within such time as may be prescribed send to the Board a list of all new buildings erected and also all existing buildings reconstructed or substantially altered or improved within their respective jurisdiction [together with suggested valuation in terms of Board's guidelines for finalization and approval of valuation by the Board] [Words Inserted by W.B. Act 17 of 2002.].
