Amendment status not verified — confirm the current text below against the official source.
(1) Notwithstanding anything contained in this Chapter or in Amendment any other law for the time being in force, the Board of Councillors may, and alteration of for reasons to be recorded in writing, at any time direct alteration and assessment amendment of the assessment list in any of the following cases:— list. (a) when the ownership of holding changes; or (b) when any tenancy or any rent in respect of the holding changes; or (c) when the nature of use of the holding changes; or (d) when the land and building comprised in the holding has been re-developed or substantially altered or improved during the period the annual valuation remains in force; or (e) when the value of the land and building comprised in the holding has been substantially reduced owing to demolition or has suffered depreciation from any accident or calamity during the period the annual valuation remains in force; or (f) when the holding has been acquired by purchase or otherwise by the State Government during the period the annual valuation remains in force; or (g) when the valuation or assessment has been set aside or declared void by an order of the Court necessitating revaluation or reassessment of a holding; or (h) when it has been discovered that the holding has been grossly undervalued by reasons of any fraud, mis- representation, mistake or error; or (i) when an alteration has been necessitated to correct any patent error. (2) No amendment or alteration of an assessment list shall be made without giving the person affected an opportunity of being heard. (3) Any revision in the annual valuation of any holding or portion thereof as well as the assessment consequent on such revision shall come into force from the beginning of a quarter of a year immediately following an order passed in this behalf by the appropriate authority, and shall remain in force for the portion of the period during which but for such amendment or alteration such annual valuation would have remained in force. 259 The West Bengal Municipal Act, 1993. [West Ben. Act Addition to the assessment list. Submission of returns and inspection of holdings for the purpose of assessment. Notice of transfer. (Part IV.—Municipal Taxation and Application Fee.— Chapter X.—Taxes and Fees.—C. Valuation and Assessment List—Section 114-116.)