JOHN JEFFERY MADAN Vs. COMMISSIONER CALCUTTA MUNICIPAL

JUDGEMENT

(1.) The petitioner claims to be the lessee of premises No. 58, Lenin Sarani, Calcutta-700013, with "Opera Cinema", a partnership firm, as a tenant under him in respect of the said premises. According to the petitioner, a part of the premises is being used for residential purposes and the rest for non-residential and commercial purposes.

(2.) The petitioner appears to have been served with a notice dated 26th May, 1996, under section 134(3) of the Calcutta Municipal Corporation Act, 1980, hereinafter referred to as the "1980 Act", informing him that upon revision the Annual valuation of the premises had been fixed at Rs. 2,28,130/- with effect from the 2nd Quarter of 1991-92 and the same was to remain in force for a period of 6 years.

(3.) An objection was filed on behalf of the petitioner to the said revision of the Annual Valuation stating that in the absence of any increase in the rents received from the tenants the enhanced valuation was unjust and arbitrary and the old valuation should be restored. The said objection was disposed of on 19th November, 1996, by the Hearing officer-VII, who maintained the enhanced valuation.