Amendment status not verified — confirm the current text below against the official source.
(1) When an assessment list is prepared or revised under the provisions of sub-section (2) of section 110, the Chairman shall cause the assessment list to be published by public notice of the place where the list may be available for inspection. (2) In all cases in which any property is for the first time assessed or the assessment is increased, the Chairman shall also give a written notice thereof to the owner and the occupier of the property, if known. (3) The assessment list shall take effect from the beginning of the quarter of a year immediately following its publication. Periodic assessment. Preparation of valuation and assessment list. Publication of assessment list and determina- tion of objections. 257 The West Bengal Municipal Act, 1993. [West Ben. Act (Part /V.—Municipal Taxation and Application Fee.— Chapter X.—Taxes and Fees.—C. Valuation and Assessment List—Section 112.) Hearing and determina- tion of application by Review Committee. (4) Any person, who is dissatisfied with the decision as entered in the assessment list determined, may prefer an application for review before the Board of Councillors within a period of two months from the date of presentation of bill for payment of tax. (5) No application under sub-section (4) shall be entertained unless the amount representing property tax on the holding comprising land or building, as the case may be, as previously determined (hereinafter referred to in this sub-section as the said amount), has been paid or deposited in the office of the Municipality before such application is filed, and every such application shall fail unless the said amount of property tax is continued to be paid or deposited in the office of the Municipality till such application is finally disposed of.