JAYANTA CHATTERJI Vs. KOLKATA MUNICIPAL CORPORATION

JUDGEMENT

(1.) Since issues involved in the writ petitions, being W.P. 133 of 2014 and W.P 134 of 2014, are identical, with the consent of the learned advocates for the parties the matters were heard analogously. However, for the sake of clarity and better understanding the facts in W.P. 134 of 2014 are dealt with in this judgment.

(2.) In the writ petition, being W.P. 134 of 2014, affirmed on 10th February, 2014, the petitioner no.1 a private limited company and owner of a space on the first floor of the premises no.43 Ashutosh Chowdhury Avenue, Kolkata 700019 and the petitioner no.2, the Director and Principal shareholder of the petitioner no.1, have challenged the Rate Card issued by the Kolkata Municipal Corporation ("KMC' for short) pertaining to revision of the annual valuation with effect from first quarter 2010-2011 in respect of the said space and all supplementary bills raised in connection therewith.

(3.) The facts as evident from the writ petition are that earlier the space on the premises concerned was occupied by a tenant who had vacated it on 31st March, 2009. Consequently the petitioner no.1 submitted an Application Form No. 75-1 for reduction of annual value and for reduction of rates and taxes which were allegedly not done by the KMC. Thereafter, pursuant to an agreement dated 15th January, 2011, the petitioner no.1 had let out the said space to one Talwalkars Better Value Fitness Limited at a monthly rent of Rs.1,00,000/-. The petitioners thereafter received hearing notice dated 3rd February, 2012 for the proposed revision of annual valuation with effect from 1/2010-11 to Rs.28,08,000/-. A written objection was furnished questioning the revision. Hearing was granted. Though no copy of the order revising the annual valuation was allegedly made available, they received a rate card intimating that the annual valuation for the said space had been fixed at Rs.28,08,000/-. Aggrieved, an appeal was filed on 27th September, 2013 before the Municipal Assessment Tribunal, however without pre-depositing the amount required to be deposited under section 189(6) of the Kolkata Municipal Corporation Act, 1993 ("1993 Act" for short), .