RANJIT SINGHA Vs. KOLKATA MUNICIPAL CORPORATION

JUDGEMENT

(1.) Admittedly the petitioner is the owner of premise no. 10/1A, Bidhan Sarani, Kolkata - 700 006 and let out the portions of the said building to several persons on the basis of an agreement or upon issuance of the rent receipts. The hallenge is made to the several assessment orders passed on March 21, 2017 determining the annual valuation for the purpose of property tax with effect from various quarters ranging between 2nd quarter, 2007-08 and 2nd quarter, 2016-17. It is undisputed that the hearing notices all dated 1st March, 2017 were served upon the petitioner proposing to revise the annual valuation of the said premises for different quarters. It was further indicated in the aforesaid notices that the date of hearing is fixed on 21st March, 2017 at 11:30 AM. Undisputedly, the petitioner appeared before the hearing officer indicated in the aforesaid hearing notices and was served with the impugned assessment orders on the said date.

(2.) According to the petitioner, though he appeared before the hearing officer and asked him to disclose the purpose, object and modus of purported assessments in respect of different quarters indicated in each hearing notices in order to file the specific written objection comprehensively, but no hearing was conducted on the said date. On the contrary, the petitioner was handed over with the copies of the purported impugned orders all dated 21st March, 2017 finalizing the annual valuation and the liability towards the property tax. The petitioner thus states that the schedule for hearing was merely a camouflage and in fact, no opportunity to defend the proposed annual valuation was afforded to the petitioner.

(3.) The substratum of the case made out in the writ petition is that the hearing officer sat with the pre-determined mind and without affording an opportunity of hearing the impugned assessment orders well prepared ahead were served upon the petitioner who was also asked to put his signature on various registers and the documents.