RUDRANI CHATTERJEE Vs. NABADWIP MUNICIPALITY

JUDGEMENT

(1.) Both the writ petitions are taken up analogously for hearing and disposed of by this judgment.

(2.) The writ petitioners have moved this Court against the arbitrary assessment of annual valuation in respect of Holding No. 10-B/l, Sreebas Angan Road in Nabadwip in the district of Nadia. The case of the petitioners is that by an Agreement dated 11th April, 1983.the petitioners borrowed a sum of Rs. 3.50 laths from the State Bank of India, Nabadwip, by depositing title deeds by creating a mortgage to construct a building according to the plan proposed by the Bank. The building plan was duly sanctioned by the Nabadwip Municipality and the three storied building was completed in March 1984. The loan carries an interest of 15 per cent per annum, which comes to monthly instalment of Rs. 6,716/- According to the terms and conditions of the said agreement the petitioners had to pay the premium of insurance of the building in case of accidental damage, to bear the cost and expenditure of repairs, white washing, painting, any other additional works of masonry nature, sanitation etc.

(3.) The petitioners' case is that the petitioner No. 2 after filing objection to the assessment applied before respondent No. 2 on the appointed day and pleaded that no enquiry was held by the assessing authority according to the Rules of the Bengal Municipality Act, 1932. The state bank of India sent a Memo to the petitioners to the effect that Rs. 5000/- per month is deposited in loan amount of the petitioners on ad-hoc basis and the said Memo was also forwarded to the Municipality. If this amount is taken as the basis for acsertaining annual valuation then the total gross amount come to Rs. 60,000/- and ultimately according to the provisions of section 128(1) of the said act it would be reduced by Rs. 6000/- plus a further remission of 7 ? per cent of the gross annual return as provided in section 128(4) of the Act. It is seriously contended by the petitioners that section 149 of the Act was not compiled with for hearing and determination of the valuation. The petitioners stated that even if value of the building is taken at the annual valuation of Rs. 31,500/- under no circumstances it would be Rs. 70,000/- which has been arbitrary and exorbitantly fixed as valuation. It is further stated that the state where the building in question is situated is only 8 feet wide and it cannot fetch more than Rs. 2,500/- per month as rent. By a notice of demand dated 17th September, 1985 the Nabadwip Municipality directed the petitioners to pay Rs. 70,000/- and hence the writ petition.