DIPAK JAMNADAS POPAT Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) This Court prima facie finds that the writ petition has been based on an incorrect interpretation of the provisions of Sec. 194 and Sec. 195 of the Kolkata Municipal Corporation Act, 1980. The Court also prima facie finds that borrowing the provisions of Sec. 5(8) of the West Bengal Premises Tenancy Act, 1997 would not strengthen the challenge of the writ petitioners to the annual valuations made by the Corporation with regard to the property tax payable by a owner/landlord in respect of tenanted premises.