GOPAL BANERJEE Vs. CALCUTTA MUNICIPAL CORPORATION

JUDGEMENT

(1.) The petitioner is the owner of premises No. 30 A, Shibkrishna Daw Lane, Calcutta. Appropriate authority of the corporation assessed the annual valuation of the said premises at Rs. 5,240.00 (Rupees five thousand two hundred forty) only with effect from fourth quarter of 1966-67; Rs. 6,210.00 (Rupees six thousand two hundred ten) only with effect from third quarter of 1968-69; Rs. 10,746.00 (Rupees ten thousand seven hundred forty six) only with effect from first quarter of 1975-76 and Rs. 7,020.00 (Rupees seven thousand twenty) only with effect from third quarter of 1980-81.

(2.) Assessee being aggrieved preferred Municipal Appeal Nos. 50-53 of 1992 in the Court of Small Causes at Sealdah. The learned Judge, Court of Small Causes at Sealdah by the orders impugned directed return of the memorandum of appeal for presentation of the same before proper forum following the rules. The learned Judge held that the Calcutta Municipal Act, 1951 has been repealed with effect from 4/01/1984 and as the order has been passed after the commencement of the said Act, the Court has no jurisdiction to entertain the appeals. Being agrieved the petitioner has come up with these applications under Article 227 of the Constitution of India.

(3.) Section 183 of the Calcutta Municipal Act, 1951 contained the provision for appeal to Small Cause Court. The provision runs as under :