PRATABMAL RAMESWAR Vs. ADMINISTRATOR, BALLY MUNICIPALITY

JUDGEMENT

(1.) The Petitioner, in the instant writ petition prays for cancelling, rescinding and withdrawing the assessment made with effect from first quarter 1964 -65 in respect of the holding No. 5 Dharmatolla Road, Ward No. III of Bally Municipality under an assessment order made by the Administrator, Bally Municipality, the Respondent No. 1.

(2.) Although the Administrator by his said order reduced the valuation and consequential assessment of tax, and the difference between old and new valuation was small in respect of the said holding, the Petitioner remained unsatisfied and had since been persistently pursuing its remedy in the writ jurisdiction of this Court on the plea that the valuation and assessment even after reduction were arbitrary, illegal and made without compliance with the mandatory requirements of the relevant provisions of the Bengal Municipal Act, 1932 (hereinafter referred to as the 'said Act').

(3.) Before I set out the points urged on behalf of the Petitioner I indicate briefly the facts which are as follows: