GOBARDHANDAS DAMJI PARMAR Vs. STATE

JUDGEMENT

(1.) The present writ petitions have been filed by a large number of petitioners praying, inter alia :-

(2.) It is stated in details that the petitioners are all owners of holdings as mentioned in the cause title of the writ petition and they are all ratepayers in respect of their respective holdings. They are aggrieved by and dissatisfied with the same set of facts and since they have common grievances, the present petition has been filed in the representative capacity. It is placed on record that S. 128 of Bengal Municipal Act of 1932 provides that annual value of holding shall be deemed to be gross annual rental at which the holdings may reasonably be expected to let out less in the case of a building, allowance of 10% for repairs and for other expenses necessary to maintain the building. As per the said Section where gross annual rental cannot be determined, recourse may be had to an alternative method for assessment of the annual valuation by calculating the value of the building or buildings on such holdings at the time of such assessment plus a reasonable ground rent for the land taking percentage not exceeding 9% on the total value of the building. There is reference of S. 133 of the said Act providing that when it has been decided to impose consolidated rate to be assessed on the annual value of the buildings the Commissioners of the said Municipality shall cause a valuation list to be prepared on the annual value of the building within the Municipality by the assessor or if there is no assessor among their own officers, by a person possessing the prescribed qualification to be appointed by the Commissioners at a meeting as assessors for the purpose of preparing the valuation list on such salary with such establishment as may be fixed by them. It is also provided that the assessors shall determine the annual valuation of all holdings within the local limits of the Municipality in the manner provided in Chapter V and enter such value in the valuation list. Before the Amending Act of 1980 came into force, S. 145 of the Act of 1932 empowered the Commissioners of the Municipality to appoint an Assessor and in case of failure on the part of the Commissioners to make such appointment. S. 146 empowered the State Government to appoint Assessor. But the Bengal Municipal (Amendment) Act of 1980 provided deletion Ss. 145 and 146 of the Act of 1932. The grievances of the petitioners are that the respondent No. 2 Central Valuation Board, West Bengal, has acted illegally and the issuance of the notification is not lawful and bona fide. It is contended that the purported authority to make general valuation for the purpose of making assessment of rates and taxes under the Bengal Municipal Act, 1932 is wholly unwarranted and cannot be sustained in view of the fact that the general valuation cannot be the basis of the assessment of rates and taxes. There is no scope for making general valuation of land and buildings under Act, 1932 and not sustainable. The entire scheme of the Act, 1978 had not determination of the general valuation of land and buildings is arbitrary and void and the petitions regarding the review is vitiated due to the fact that no guideline has been provided for disposal of review application.

(3.) Developing all these points with certain detailed facts as averred in the writ petitions, the petitioners have prayed the reliefs as indicated above.