KOLKATA MUNICIPAL CORPORATION Vs. SUKANTA CHAKRABORTY

JUDGEMENT

(1.) Two applications being aforesaid C.O. 1804 of 2019 and C.O. 1808 of 2019 have been preferred against fixation of annual valuation in respect of a flat at 3rd Floor, at premises no. 6/6 Kali Charan Ghosh Road Kolkata -50, for the period with effect from 2nd quarter of 2012-2013 which relates to present C.O. 1804 of 2019 and the other application being C.O. 1808 of 2019 relates to 3rd quarter of 2011-2012 in respect of self same property. Due to commonality of issues involved in both the applications, they are taken up together and disposed of by this common order.

(2.) Subject matter of challenge in the present revisional application is order of modification of annual valuation by the Municipal Assessment Tribunal in MAA Appeal No. 655 and 656 of 2013 dtd. 18/4/2016.

(3.) The opposite party herein had raised objection against the annual valuation at Rs.27020.00 with effect from 3rd quarter of 2011-2012 and 2nd quarter of 2012-2013 as proposed by the Assessment officer of the corporation in respect of flat measuring covered area of 1906 square meter on the 3rd Floor of the building at premises no. 6/6 Kali Charan Ghosh Road, Kolkata-50. The Hearing officer of KMC after considering the objection filed by the opposite party fixed the annual valuation of the said flat at Rs.24,860.00 for the period with effect from 3rd quarter, 2011-2012 and 25,450/- for the period from 2nd quarter 2012-2013. Being aggrieved by the said order, regarding fixation of annual valuation by the assessment officer, opposite party preferred appeal being MAA No. 655 of 2013 and 656 of 2013 for the said two quarters before the learned Municipal Assessment Tribunal of KMC. Learned 2nd Bench of the Tribunal, upon hearing the parties in the appeal passed the impugned order, allowing the appeal in part upon modification of the order of hearing officer by reducing the amount of annual valuation and fixed the annual valuation at Rs.10061.00 for the period with effect from 3rd quarter of 2011-2012 and 2nd quarter of 2012-2013.