KOLKATA MUNICIPAL CORPORATION Vs. PRASUN BANERJEE

JUDGEMENT

(1.) A combined order was passed in Municipal Assessment Appeal No. M.A.A. No. 2362/2013, M.A.A. No. 2361/2013 and M.A.A. No. 2363/2013 by the learned Second Bench of Municipal Assessment Tribunal, Kolkata Municipal Corporation on 17/6/2016, whereby learned Tribunal was pleased to allow the aforesaid three Appeals in part. Felling aggrieved in respect of valuation made for the period w.e.f. 1st quarter of 2010-2011, in connection with premises in question by that combined order dtd. 17/6/2016, petitioner has preferred this Revisional Application under Article 227 of the Constitution of India.

(2.) Petitioners case in a nutshell is that a new high rise building of G+4 storied was constructed with all modern facilities at the premises being no. 6B, Kali Charan Ghosh Road, Ward No. 02, Kolkata -700050, consisting of several flats, after obtaining sanctioned building plan. The said flat/building is on the road and locality with all amenities of drainages, sewerage, electricity, road, water supply etc. of the Kolkata Municipal Corporation hereinafter called as KMC. The said construction of the building was completed within the period of 4th quarter, 2008-2009.

(3.) Opposite party purchased a flat in the said building measuring 1760 sq.ft on the 4th floor and a car parking having an area of 140 sq. ft. in the said premises being no. 6B, Kali Charan Ghosh Road, ward no. 02, Kolkata - 700050 and the opposite party applied for mutation under the Kolkata Municipal Corporation Act 1980 and the KMC authority duly mutated the name of the opposite party and allotted an assessee number. Thereafter for the purpose of assessing the annual valuation of the said flat at the 4th floor, the Kolkata Municipal Authority served notice to the opposite party, proposing the Annual Valuation for the period w.e.f. 1st quarter of 2010-2011. The opposite party raised objection to the said proposed valuation and on 27/8/2013, the hearing officer of KMC, upon hearing the opposite party and also considering objection as raised, passed an order fixing the annual valuation of Rs. 39530.00 for the 1st quarter of 2010-2011, taking the reasonable rent at Rs. 2.00per sq.ft. per month for covering area and Rs. 1.00 per sq. ft. per month for car parking area for the period w.e.f. 1 /2010-2011.