RAMAPATI ROY Vs. KOLKATA MUNICIPAL CORPORATION

JUDGEMENT

(1.) THE petitioners in this writ petition dated March 3rd, 2008 are questioning three hearing notices and three rate cards issued by the Chief manager (Revenue) of the Kolkata Municipal Corporation.

(2.) THE notices and the rate cards were issued in connection with revision of annual value of the premises mentioned in them effective from the third quarter of 1990-91, the third quarter of 1996-97 and the third quarter of 2002-03. The hearing notices were given in terms of the provisions of s. 184 of the Kolkata municipal Corporation Act, 1980. The hearing officer concerned determined the revised annual values effective from the respective quarters by orders made on november 26th, 2007. Although against the orders of the hearing officer the petitioners were entitled to lodge appeals before the tribunal under s. 189, there is nothing to show that they preferred any appeal. Once the revised annual values determined by the hearing officer became final annual values in terms of the provisions of s. 190, the competent authority of the corporation issued the rate cards demanding payable property tax.

(3.) THE case of the petitioners is that taking advantage of a waiver scheme floated by the corporation in 2004 they paid property tax arrears payable for all the quarters falling between the year 1966 and the third quarter of 2003, and hence there was no scope for any revision of the annual value in terms of s. 179 effective from the quarters mentioned in the s. 184 notices. The question therefore is whether anything in the waiver scheme divested the corporation and its authorities of the power to initiate proceedings for revision of the annual value, in terms of the provisions of s. 179, effective from the three quarters for which the hearing notices were given.