PURNIMA BAGARIA Vs. CALCUTTA MUNICIPAL CORPN

JUDGEMENT

(1.) By this writ application the writ petitioner, a lessee of 3rd degree in respect of the premises in question has prayed for direction upon the Calcutta Municipal authorities to withdraw the assessment of annual valuation of the property commencing 4th quarter of 1999-2000 and not to give effect to the consolidated rate bills issued on the basis of such valuation. The writ petitioner has further prayed for restraining the respondents from taking recourse to any distress proceedings in order to recover the aforesaid demand on the basis of annual valuation so assessed.

(2.) The following facts are not in dispute.

(3.) The respondent No. 7, M/s. Stephen Court Limited, is a lessee of Premises No. 18G, Park Street, Calcutta-700 016 under the Official Trustees of the West Bengal, the respondent No. 6 herein who are Trustees of the said property on behalf of the Trust Estate of P.C.E. Paul. The respondent No. 7 let out a portion of the ground floor of Premises No. 18G, Park Street, Calcutta-16 measuring about 4736 sq. ft. on a monthly tenancy to M/s. Trade Link Securities Limited, the respondent No. 8 herein. The said respondent No. 8 as landlord had let out the said premises to the present petitioner at a monthly rental of Rs. 22,000.00. The petitioner in her turn had let out the said premises to Music World Entertainment Limited, the respondent No. 9 herein, in accordance with an agreement dated 30/12/1999 and the said tenancy was to commence with effect from 1/01/2000. In respect of the period from the 4th quarter of 1996-1997, the Municipal Authorities assessed the annual valuation of the said premises at Rs. 57,240.00 on the basis of rental of Rs. 5,300.00 per month although the actual rent was Rs. 5,000.00. For the period commencing 4th quarter of 1999-2000, the Municipal authorities issued a notice under Section 184(3)/184(4) of the Calcutta Municipal Corporation Act, 1980 (Act') proposing to assess the said premises at Rs. 58,32,000.00. Ultimately on 7/12/2000, the Hearing Officer (VI), Calcutta Municipal Corporation determined the annual valuation of the said premises at Rs. 44,49,600.00 from the 4th quarter of 1999-2000 and a rate card and a consolidated rate bill were issued demanding the difference of consolidated rate bill payable on the previous annual valuation of Rs. 54,000.00 and the new valuation. There is no dispute that before enhancing the aforesaid valuation no notice was even sent to the present petitioner but the same was given only to the Official Liquidator, the owner of the building.