- “(d) notwithstanding anything contained in this Act or any judgement, decree or order to the contrary, the annual valuation of such land or building— @)
(ii) may be revised at any time not beyond six years from the date of expiration of each such period and such valuation shall take effect from the beginning of the quarter from which the annual valuation could have been revised;
where it had already been made or revised beyond such period the same including realisation of property tax on the basis thereof shall be deemed to be valid and any outstanding property tax on such revision shall be recoverable.”.
4. In section 180 of the principal Act,—
(a)
(b) in sub-section (1), the words, figure and brackets “sub-section (2) of” shall be omitted;
to sub-section (2), the following proviso shall be added:— “Provided that such revision of annual valuation of any land or building shall ordinarily be made within six years from the date of occurrence of any of the above circumstances, but such period shall not apply where the owner or the person liable to pay property tax fails to submit return under section 182 or suppresses the occurrence of any such circumstances.”.
5. In section 182 of the principal Act, for the word and figures “section 184’, the words, figures and brackets “section 184.and such revision shall take effect in accordance with sub-section (3) of section 180” shall be substituted.
(Part Il | 4 THE KOLKATA GAZETTE, EXTRAORDINARY, MAY 31, 2023 [Parr III Amendment of section 187.
Amendment of section 188.
Amendment of section 196, Substitution of new section for section 199, Amendment of section 203.
Amendment of section 215.
The Kolkata Municipal Corporation (Amendment) Act, 2022.
(Sections 1] — 16.)
11. In section 187 of the Principal Act,—
(1) in sub-section (1), for the words “entered in the assessment list”, the words“determined by Corporation under this chapter” shall be substituted;
(2) in sub-section (3), for the words “any entry in the assessment list”, the words“annual valuation determined under this chapter” shall be substituted.
12. In sub-section (2) of section 188 of the principal Act, for the word and figures“section 184”, the words and figures “section 184 or section 185” shall be substituted.
13. In sub-section (2) of section 196 of the principal Act, forthe words “Corporationmay decide to the person liable for payment of the property tax”, the words “Corporationmay decide to the person liable for payment of the property tax and shall also bepublished in the website of the Kolkata Municipal Corporation” shall be substituted.