TANWEER EBADULLAH Vs. KOLKATA MUNICIPAL CORPORATION

JUDGEMENT

(1.) The petitioner, by way of the present writ petition, challenges the revised annual valuation and consequential property tax demand raised by the respondent corporation in respect of the premises bearing No. 7/1, Topsia Road, associated with assessee numbers 110592207102, 110592208490, 110592208349, 110592208337, and 110592201525 on the ground that the same pertains to a period beyond the permissible limitation of three years.

(2.) The facts leading to the present writ petition are as follows:

(3.) The petitioner submits that he is the owner of five apportioned units situated at premises no. 7/1, Topsia Road (South), Kolkata. The said ownership has been acquired through duly executed deeds of gift and conveyance. According to the records maintained by the municipal corporation, the mutation of the respective assessee numbers stands as follows: