BIMALA AGARWAL Vs. KOLKATA MUNICIPAL CORPORATION

JUDGEMENT

(1.) This is the second round of litigation between the parties. In an earlier writ petition [being WP 319 of 2004 (Bimala Agarwal and Ors. vs. Kolkata Municipal Corporation and Ors.)], a Learned Single Judge of this Hon'ble Court had directed the respondent authorities to consider and dispose of a representation of the petitioner. By an order dated 24 February, 2015 ('the impugned order') the Assessor-Collector (South), (the respondent no.3) pursuant to that direction had passed an order disposing of the representation. The challenge in this petition is directed against the impugned order.

(2.) The facts of this case in brief are as follows:

(3.) Learned Advocate appearing on behalf of the petitioners has challenged the impugned order on the ground that the same had been passed in violation of the principles of natural justice and in contravention of law. He submitted that the impugned demand for the enhanced tax even for the period prior to January 2011 did not reflect the correct annual valuation of the flat. He further submitted that the surrender of the tenancy by IFB Industries had taken place as far back as in March 2002 and this fact was not taken note of by the respondent authorities in fixing the annual valuation of the flat. He further alleged that the revision made by the respondent authorities was in violation of principles of natural justice and discriminatory. He also submitted that there was no notice served on the petitioners for the assessment period from January 1996-97. He further submitted that the respondent authorities ignored the assurance given by the respondent authorities whilst accepting payment under the Waiver Scheme as recorded in the no objection certificate.