Section 186 in The Calcutta Municipal Corporation Act, 1980
186. Objections against valuation of assessment. -
Subject to the provisions of section 181 or section 182, any objection to the annual value of a land or building as entered in the assessment list shall be made by the owner or the person liable to pay the consolidated rate, in writing, to the Municipal Commissioner before the date fixed in the notice under section 184[or section 185] [Words and figures inserted by W.B. Act 13 of 1984.] and shall state in what respect the annual value is disputed.
