AVINASH JAIN Vs. CHAIRMAN MUNICIPAL ASSESSMENT TRIBUNAL

JUDGEMENT

(1.) Both the sides are present. Heard both the sides in detail. Mr. Avanish Jain & Ors. have preferred this application under Article 227 of the Constitution of India on the allegation that the respondents, viz., the Municipal Assessment Tribunal of the Calcutta Municipal Corporation has violated the order of this Court dated 11th March, 1991 passed in connection with C.O. 5819(W)/1991 by passing the order dated 13th June, 1991.

(2.) The appellants being aggrieved by the assessment regarding the annual valuation and assessment of water tax on such valuation preferred an appeal before the opposite party and under the statutory provision the appellants were asked to make predeposit as a condition precedent for hearing of the appeal. The appellants felt aggrieved with the amount assessed for predeposit and hence, they moved this Court for consideration/exoneration from paying that amount and in connection with that petition filed under Article 226 of the Constitution of India, one of the learned Judges of this Court gave a direction to the Municipal Assessment Tribunal to permit deposit of such apportioned amount keeping in parity to the flat in occupation of the petitioners and allow the petitioners to deposit such amount which would be in substantial compliance of the provisions to sustain the appeal.

(3.) It is the case of the petitioners that the Assessment Tribunal after considering the application filed by the petitioners as per the directions of this Court ultimately directed the petitioners to deposit 175th of the consolidated rate which, according to the petitioners, is in clear violation of the direction of this Court passed earlier and hence, that direction requires to be set aside by exercising power of this Court vested under Article 227 of the Constitution of India.