# The Assam Municipal Corporation Act, 2022, Section 114

- Act: The Assam Municipal Corporation Act, 2022 (Act 8 of 2022)
- Source URL: https://indiacode.ecourtsindia.com/assam-municipal-corporation-act-2022/section/114/

## Text

The Commissioner shall, having regard to the recommendations under section 100 of the Act of the Municipal Valuation Committee relating to classification of lands and buildings into different groups and fixation of values per unit area of such lands and buildings, cause a general valuation of all lands and buildings in the Municipal Corporation area in accordance with the provisions of this chapter as soon as possible after the constitution of a new Municipal Corporation area and at periodic intervals in the case of all other Municipal Corporation areas so as to ensure that there is a revision of such valuation of all lands and buildings at the expiration of successive period of five years: Provided that it shall be lawful to divide the Municipal Corporation area into groups of wards so that periodic assessment at the interval of five years may take place in each such group instead of in the entire Municipal Corporation area at a time. ℮ Provided further that the annual value of any land or building situated in the Municipal Corporation area, which has been determined earlier under Assam Municipal Act, 1956 or any other law, and is in force on the date of commencement of this Act, shall remain in force, and shall be deemed to be the annual value for the purpose of assessment of property tax on such land or building under this chapter, until a fresh annual value is determined under the provisions of this Act: Provided also that where, on the date of commencement of this Act, the determination of the annual value of any such land or building is under process under any law for the time being in force, such determination shall be completed under that law and shall be deemed to be the annual value in force under this Act, until a fresh annual value is determined under the provisions of this Act.

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