TRILOCHAN MUKHERJEE Vs. ASANSOLE MUNICIPAL CORPORATION

JUDGEMENT

(1.) The appellant had assailed the annual valuation of his residential premises which was assessed by the respondent Municipal Corporation at Rs. 7,503.00 and fixation of municipal tax at a quarterly rate of Rs. 600.02 with effect from 1st July, 1994, i.e. 2nd quarter of 1994-95. It appears that the appellant earlier approached this Court whereupon by order dated 19th April, 1994 he was given liberty to apply before the respondent corporation in prescribed form for assessment of annual valuation and the respondent corporation was directed to pass an order after inspection of premises and after given an opportunity of hearing to the appellant.

(2.) Pursuant to such order, by memo dated 19th May, 1994 the Chairman of Asansol Municipal Board informed the appellant that the respondent Corporation has assessed the annual valuation of his premises at Rs. 7,503.00 and also fixed quarterly tax at the rate of Rs. 600.02 with effect from 1st July, 1994 i.e. 2nd quarter 1994-95.

(3.) Such order was challenged before this Court in the present writ petition.