BENGAL PROPERTIES P LTD Vs. L N BAL

JUDGEMENT

(1.) THE petitioner company, Bengal Properties Private Ltd. , carries on cinema business. The company, in its business, is the lessee of premises No. 39, Bentinck Street, Calcutta, and in that premises runs a public cinema house under the name of Paradise Cinema. It is not disputed that under the terms of the lease, the petitioner company is alone liable to pay both the shares of the consolidated rates to the Corporation of Calcutta.

(2.) PREMISES No. 39, Bentinck Street had been assessed to an annual value of Rs. 22,336/-, with effect from the second quarter of 1955/1956. On account of certain re-constructions or improvement therein made, after the assessment aforesaid, there was started an intermediate assessment proceeding against the petitioner company, under the provisions of section 172 (3) (c) of the Calcutta Municipal Act, 1951 (hereinafter referred to as the Act ). At the intermediate assessment, the respondent deputy Commissioner assessed the building on the following basis, as appears from his order, dated december 27, 1960:-

(3.) ON the aforesaid basis, the annual value was worked out at Rs. 36,389/ -. The petitioner company contends that the aforesaid method of valuation was an illegal method and opposed to the provisions of section 168 (4) (i) of the Act. Against the order of intermediate assessment on the aforesaid basis, the petitioner moved this Court, under Article 226 of the Constitution, praying for the quashing of the order of assessment and for a mandate on the respondents not to give effect to the said order of assessment and obtained the present rule. The following facts are not disputed.