AVINASH JAIN Vs. STATE

JUDGEMENT

(1.) The present writ petition has been filed for issuance of a Writ of Mandamus commanding the respondent no. 5, the Municipal Assessment. Tribunal to admit and decide the Municipal Assessment Appeal No. 213 of 1990 filed by the petitioner before Municipal Assessment Tribunal at Calcutta in compliance of section 178(2)(iv) of the Calcutta Municipal Corporation Act, 1980, and section 14 of the West Bengal Apartment Ownership Act, 1972, and for cancellation of the order dated the 4th February, 1989, passed by the Hearing Office-1, the respondent No. 3 and the purported red card dated the 30th July, 1989, passed by the Assistant Assessor XXII, Calcutta Municipal Corporation communicating an order that the assessment of annual valuation has been fixed at Rs. 80,350/- in respect of the premises No. 190C, Alipore Road, Calcutta, effective with period commencing from the 3rd Quarter of 1984-85 and for other consequential reliefs.

(2.) It is stated in detail that the respondent authorities in utter violation of section 174 of the Act of 1951 and section 14 of the Act of 1972 had clubbed all the apartments/flats into one single unit and had determined the annual valuation of the said premises effective from the second quarter of 1977-78 and the petitioner being aggrieved has taken effective steps. In the meantime the respondent authorities have again clubbed together the flat of the petitioner and the flat of the other apartment owners of the said premises into one single unit and proposed to enhance the annual valuation from Rs. 31,197/- to Rs. 51,248/-. The said objections having been overruled and the petitioner has proceeded according to law and an appeal has been preferred being Misc. Appeal No. 213 of 1990 relating to assessment period from 3rd Quarter 1984-85 to 2nd quarter 1989-90 before the Municipal Assessment Tribunal and against the arbitrary increase of the annual valuation the petitioner has come to this writ Court seeking reliefs as indicated above without having the pre-deposit as required under the law.

(3.) The, contesting respondent authorities have appeared before this Court and has agreed that since the facts are not disputed there is no necessity of filing affidavits and on the points of law the matter can be disposed of, as suggested by learned Counsels appearing on both sides.