(1) The State Government shall, from time to time by notification, specify the area where, the general valuation of lands and buildings shall be made by the Board, in accordance with the provisions of the Bengal Municipal Act, 1932 or the Calcutta Municipal Act, 1951 or any other law for the time being in force in such area, as the case may be.
(2) The valuation made by the Board shall become operative with effect from such date as the State Government may, by notification, appoint in this behalf and shall remain in force in respect of such area for a period of six years and may be revised thereafter at the termination of successive periods of six years:
Provided that in Calcutta the valuation shall remain in force in such groups of Wards and for such period as may be prescribed and such valuation may be revised thereafter at the termination of Ben. Act XV of
1932.
West Ben. Act XXXIII of
1951.
244 The West Bengal Central Valuation Board Act, 1978.
LVII of 1978.]
(Sections 10-11.)
successive periods of six years from the expiry of the period so prescribed:
Ben. Act. XV of 1932.
Provided further that the valuation of lands or buildings in any area made in accordance with the provisions of the Bengal Municipal Act, 1932 or any other law shall remain in force for the period for which it was made under the Bengal Municipal Act, 1932 or any other law, as the case may be.
(3) Notwithstanding anything contained in sub-sections (1) and (2), if during the currency of any period referred to in subsection (2), any new building is erected or an existing building is reconstructed or substantially altered or improved in any area, the Board may cause the entire premises to be valued or revalued and the valuation or revaluation so made shall remain in force for the unexpired portion of the period referred to in that sub-section.
(4) The Corporation and the Commissioners of a municipality 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.