KOLKATA MUNICIPAL CORPORATION Vs. SUKUMAR CHAKRABORTY

JUDGEMENT

(1.) In view of commonality of issues involved in both the applications being C.O. 184 of 2018 and C.O. 186 of 2018, those are taken up together and are being disposed of by this common order. Being aggrieved by the order dtd. 11/4/2014 passed by learned 2nd Bench, Municipal Assessment Tribunal, Kolkata Municipal Corporation (KMC), in MA Appeal No. 87 of 2013, C.O. 184 of 2018 has been preferred and being aggrieved by the order dtd. 21/1/2015 passed by the learned 1st Bench, Municipal Assessment Tribunal, KMC in MA Appeal No. 85 of 2013, the other application being C.O. 186 of 2018 has been preferred. Both the applications relate to fixation of annual valuation in respect of two separate flats situates in same premises being no. 37/2A Canal West Road. While flat no. 3A in 3rd Floor of the said premises is the subject matter of C.O. 184 of 2018, on the other hand flat no 3C in the 3rd Floor of the same building is the subject matter of C.O. 186 of 2018. Petitioner of C.O. 184 of 2018 (First application) contended that the opposite party purchased a flat being Flat No. 3A measuring an area of 1429 Square feet at 3rd Floor and Car parking space measuring of an area of 134.5 square feet, whereas the opposite party of the second application being C.O. 186 of 2018 purchased the flat No. 3C in the same building measuring 1418 square feet and of a car parking space, measuring of area of 135 square feet.

(2.) Both the opposite parties after purchase applied to the petitioner herein for mutation of their respect name against the said respective purchased flat including car parking space. The KMC authorities issued a notice proposing the amount for assessment of annual valuation in respect of said flats and car parking space with effect from 1st quarter of 2010-2011. After service of notice upon the opposite party, with the proposal of assessment of annual valuation, the respective opposite parties raised their objection and by an order dtd. 13/12/2012, the hearing officer of KMC, after considering the objection, fixed annual valuation of the flat and car parking space in respect of first application being C.O. 184 of 2018 at Rs.33,870.00 for the period w.e.f 1/2010-2011 taking into consideration reasonable rent at the rate of Rs.2.10 per square feet per month for covered arear and at the rate of Rs.1.00 per square feet per month for car parking space. On the other hand the hearing officer of KMC fixed annual valuation in respect of flat and car parking space in connection with second application being C.O. 186 of 2018 at Rs.33,620.00 for the period w.e.f. 1/2010-2011.

(3.) Felling aggrieved, the opposite parties herein preferred appeal being MA 84 of 2013 and MAA No. 87 of 2013 against said order of the hearing officer dtd. 13/12/2012 before the learned Municipal Assessment Tribunal, KMC. The Tribunal after hearing the parties in the appeal, passed order allowing the appeal in part and modifying the order of the hearing officer, reduced the amount of the Annual Valuation and refixed annual valuation at Rs.18,590.00 for the said period in respect of flat in question for the aforesaid first application and Rs.18,460.00 for the flat in question for the second application.