RANJANA DUTTA Vs. KOLKATA MUNICIPAL CORPORATION

JUDGEMENT

(1.) In this writ petition, the petitioner has challenged the assessment of annual valuation of the property for the 3rd quarter 1987-88, 3rd quarter 1993-94 and 3rd quarter 1999-2000 by the Kolkata Municipal Corporation. The matter was taken up for hearing on 27th April, 2004 when directions were issued for filing of affidavits. Affidavits have since been exchanged and are on record.

(2.) The grievance of the petitioner is that as the property is a residential building and there was transfer inter vivos, the orders passed enhancing the valuation cannot be sustained. Moreover, in view of the judgement in Turner Morrison & Co. Ltd. & Ors. v. State of West Bengal & Ors,2002 3 CalHN 448, as it is mandatory to furnish copy of the order passed by the Hearing Officer and as no copy of the assessment order was furnished, the petitioner is unable to file appeal. Referring to the judgement in Victor Apartment Pvt. Ltd. v. Calcutta Municipal Corporation, 2011 5 CalHN 661submission is as the petitioners is yet to receive a copy of the order, an assessment cannot be treated to be final under section 190 of the Kolkata Municipal Corporation Act, 1980 (for short the 'Act'). On the point of delay in moving the writ petition, relying on the law laid down in R.S. Deodhar v. State of Maharashtra, 1974 AIR(SC) 259 submission is as therein a delay of 12 years was condoned, as the petitioner in the case in hand has explained the delay in paragraph-14 of the writ petition, appropriate order may be passed.

(3.) Learned advocate appearing on behalf of the Kolkata Municipal Corporation, relying on the petition, the affidavit in opposition and the affidavit in reply, has submitted that as the writ petition has been moved after an inordinate delay of more than five years and there is no allegation about non-supply of a copy of the assessment order, no order may be passed. Moreover, as it is evident from annexure-R/2 to the writ petition, that admittedly the petitioner had inspected the inspection book with regard to the assessment year 1999-2000 and had put his signature on the order dated 4th May, 2001 and as orders passed have become final under section 190 of the Act and as fiscal laws are to be construed strictly, at this stage proceedings cannot be reopened.