Amendment status not verified — confirm the current text below against the official source.
(1) The annual valuation of holdings under this Chapter shall Preparation be made by the Mayor-in-Council or, if the State Government so directs, of and valuation by the Central Valuation Board, West Bengal, established under the assessment West Bengal Central Valuation Board Act, 1978, in which case the list. preparation of valuation list including determination of all objections shall abide by the provisions of that Act. (2) When the Mayor-in-Council undertakes the preparation of annual valuation, such valuation shall be made by the Assessor of the Corporation who shall determine the annual value of all holdings within the Corporation in the manner provided in this Chapter and cause publication of the assessment list in the prescribed manner: Provided that the draft assessment list may be published either in respect of all the holdings of the municipal area or holdings within a group of wards at a time.