ANSHUMAN DALMIA Vs. ANSHUMAN DALMIA

JUDGEMENT

(1.) THE Court : The petitioner in this WP under art.226 of the Constitution of India dated April 17, 2013 is questioning an order of the Hearing Officer-III of Kolkata Municipal Corporation (in short KMC) dated November 7, 2012 (WP p.32). The order is quoted below:-

(2.) CASE stated in paras.22 and 23 of the WP is as follows:-

(3.) IT is not disputed that the petitioner was and is the assessee of the premises with respect to which the hearing officer passed the impugned order fixing its annual value for the purpose of property tax. In view of the provisions of s.184(4) the petitioner was entitled to a notice of the annual value proposed by the Municipal Commissioner and on receipt of notice the petitioner could file objections, if any.