NARAYAN CHANDRA DUTT Vs. CHAIRMAN, MUNICIPAL COMMRS

JUDGEMENT

(1.) This a suit for a declaration that the assessment of a rate under Section 85(b), Bengal Municipal Act (3 of 1884) on the annual value of the plaintiff-appellant's holding by the Commissioners of the Panihati Municipality was ultra vires and illegal.

(2.) The decision turns upon the true construction of Section 101 of the Act which runs as follows: 101. The gross annual rent at which any holding may be reasonably expected to let shall be deemed to be the annual value thereof and such value shall accordingly be determined by the Commissioner, and entered in the valuation list; provided that (except in the Darjeeling Municipality) if there be on a holding any building or buildings the actual cost of erection of which can be ascertained or estimated the annual value of such holding shall in no case be deemed to exceed an amount which would be equal to seven and a half per centum on such cost, in addition to a reasonable ground rent for the land comprised in the holding.

(3.) It appears that the holding in suit is debuttar property held by the plaintiff as shebait. The area of the holding is about 13 bighas, of which half consists of a fruit orchard; upon 3 bighas there are 12 Shiva mandirs, and upon the remainder of the holding stand the three-storied dwelling house and offices forming the residence of the plaintiff. The property is situate on the east bank of the Hooghly about eleven miles up the river from Calcutta, with a pucca ghat <JGN>Page</JGN> 2 of 5 leading to the river.