KOLKATA MUNICIPAL CORPORATION Vs. SURAMA SINGH

JUDGEMENT

(1.) This instant revisional application has been filed at the behest of the petitioner/The Kolkata Municipal Corporation challenging the impugned order dtd. 28/4/2011 passed by the learned 2nd Bench, Municipal Assessment Tribunal, The Kolkata Municipal Corporation in connection with M.A. Appeal No. 3333 of 2002.

(2.) By passing the impugned order learned Tribunal allowed the appeal in part and modified the impugned order passed by the Hearing Officer of the Kolkata Municipal Corporation. The learned Tribunal accepted the rate of rent of the case premises @ Rs.1.00 per sq.ft per month w.e.f. 4/1999-2000 for flat area and 0.50 per sq.ft. per month for common area, car parking space and for staircase and lift.

(3.) A five storied new building was constructed at the premises no. 91, Humayun Kabir Sarani, Kolkata after obtaining a sanctioned plan from the Kolkata Municipal Corporation (here in after will be referred as KMC) having total numbers of 8 flats therein. The said 8 flats were subsequently transferred/sold out to 8 persons including the private respondent (herein) and all of them approached before the K.M.C to mutate their names. Accordingly, K.M.C mutated their names as owners/persons responsible to pay municipal taxes and assessee numbers were provided to them for the purpose of assessing the annual valuation of the flats of the premises in question. K.M.C served notice upon the owners/persons including this private respondent with a proposal of annual valuation taking into account on the basis of reasonable rent to be faced @ of Rs.3.50 per square feet per month for the area of the flat along with common and parking space for the period w.e.f. 4/1999-2000. The predecessor-in-interest of this private respondent raised objection to the said notices of the proposed annual valuation before the Hearing Officer, Kolkata Municipal Corporation and the Hearing Officer after giving opportunity of being heard to the parties fixed the annual valuation in respect of the flats of the premises and reduced the reasonable rent so proposed by the K.M.C.