GOUREPORE CO LTD Vs. CHAIRMAN NAIHATI MUNICIPALITY

JUDGEMENT

(1.) The petitioner in this case is the Gourepore Co, Ltd., a Company registered under the Indian Companies Act, which is the owner of a Jute Mill situate within the jurisdiction of the Naihati Municipality, in the District of 24-Parganas. It is a large Mill, and occupies a large tract of land and it appears that the total area covered is 172.2667 acres, of which the area covered by buildings is 97 bighas 8 cottas. There are warehouses, quarters, club-houses, markets and, various other kinds of structures or installations. It is stated that for nearly a quarter of a century, the Mills have constituted a single holding, being Holding No. 236, Ferry Fund Road, Ward No. V. The valuation of the holding up to March 1954-55 was Rs. 6,36,313. Some time in October 1954, with a view to prepare the quinquennial revision of assessment 1954-55, under Section 137 of the Bengal Municipal Act, 1932 (hereinafter called the 'Act'), notice was given by the Assessor under Section 134. On the 9th of November 1954, the Manager of the petitioner-Company furnished a return. It showed the net value of the building as Rs. 59,43,945 and reasonable ground rent per annum as Rs. 24,820. A supplementary statement was also submitted under protest for the water-works installation.

(2.) The word 'holding' has been defined under the Act as follows:--

(3.) On the 13th of January 1955, some of the Commissioners of the Municipality together with certain of the rate-payers, wrote a letter to the Chairman of the Municipality, the relevant part whereof is as follows: