Section 12A(1)(d) in The West Bengal Valuation Board Act, 1978
(d)by increasing or decreasing the annual valuation of any holding which, in the opinion of the Board, has been substantially undervalued or over-valued by reasons of fraud, misrepresentation, [mistake, error or subsequent construction or inadvertence;] [Words 'or error; or' first Substituted for the words 'or error,' by W.B. Act 16 of 1995, then the words within third brackets Substituted for the words 'mistake, or error, or' by W.B. Act 17 of 2002.] or