TAPATI BOSE Vs. KOLKATA MUNICIPAL CORPORATION

JUDGEMENT

(1.) An order of the Hearing Officer, Borough-X Kolkata Municipal Corporation, dated September 1, 2017, along with the property tax bill 2018-"19 (being Annexures- P.12 and P.13 respectively in the writ petition), are under challenge, in the instant case. Vide the impugned order dated September 1, 2017, the Hearing Officer, Borough-X KMC has confirmed the revised annual valuation of the property concerned to the tune of Rs.2,89,550/-, with effect from the 1st quarter of 2010-11, for the Assessee No. 11-069-43-0787-5, that are the instant writ petitioners.

(2.) While challenging as above, the petitioners have prayed for relief inter alia that, the alleged illegal revised assessment of annual valuation of the property concerned, to the tune of Rs.2,89,550.00 from the 1st quarter of 2010-11, be cancelled and revoked immediately, that the impugned order dated September 1, 2017 be set aside, that the periodic property tax bill for 2018-"19 being Annexure - P.13 with the writ petition be set-aside, that the rate-card being Annexure - P.6, supplementary bills dated October 1, 2017 being Annexure - P.8 and the demand notice dated May 24, 2018 being Annexure - P.10 with the writ petition, which are allegedly the offshoots of the said alleged illegal revised valuation of the property concerned, may also be set aside.

(3.) The property is the 2nd and 3rd floors of the building in Block - A, at the frontal portion of premises No. 26, Sarat Bose Road, Kolkata - 700020. The premises as above comprises with two blocks, "A" and "B", "A" being the building at the front portion and "B" being that at the rear portion of the property. After being engaged in litigation for several years, the parties came to an amicable settlement and a compromise decree was drawn by this Court, in terms of the settlement between the parties, on November 30, 2009. Vide the terms of settlement and the decree as above the petitioner with Amitava Bose (now deceased), became the joint owners of the 2nd and 3rd floors of Block-A, in the said premises, Block-A being a ground plus three storied building at the front portion of the premises.