ASSESSING OFFICER, NARAYANGONJ RANGE Vs. BURMAH EASTERN LTD.

JUDGEMENT

(1.) This appeal by special leave arises out of a judgment of a Bench of the High Court Division in Writ Petition No. 222 of 1973 dated 1st September, 1977. Leave was granted for examining the question as to whether the provisions of the Urban Immovable Property Tax Rules, 1957 and also whether the said Rules could be applied retrospectively, once the assessment had already been done.

(2.) The Respondent is a company incorporated in Bangladesh, under the Companies Act, 1913, and in May, 1965 it took over the business and market assets of the Burmah Shell Oil Storage and Distributing Company of Pakistan Limited in the then East Pakistan, hereinafter referred to as ''Burmah Shell". Prior to such taking over, Burmah Shell used to file returns and pay Urban Immovable Property Tax. By an assessment order dated 78.6.64, the Agricultural Income Tax Officer, revised the valuation of the holding at God-nail Depot belonging to Burmah Shell, for the year 1961-62 and re-fixed the valuation of the holding at Tk, 54.822/-. Prior to this assessment order the valuation of the holding was Tk. 16.225/-. On appeal preferred by Burmah Shell the Assistant Commissioner of Agricultural Income Tax reduced the valuation of the holding from Tk. 54,822/ to Tk 31.920/-.

(3.) Since the taking over of the business of Burmah Shell, the Respondent has been paying the Urban Immovable Property Tax on the basis of the said decision of the Assistant Commissioner. By a Memo dated 20th May, 1970,Taxation Officer, Narayanganj Range, intimated the Respondent that the Oil Reservoir Tank of the respondent escaped assessment from the years 1957-58 to 1962-63, which was required to be assessed, under Rule 10 (a) of the Urban Immovable Property Tax Rules, 1957 (hereinafter referred to as the said Rules) and the respondent was asked to' submit return for the omitted portion of the holdingwith dimension, date of construction and measurement of capacity. The respondent accordingly submitted the requisite particulars and subsequently being asked for, respondent furnished more particulars. Thereafter Taxation Officer, Narayanganj Range, revised the valuation of the holding at the God-nail Depot of the respondent, under rule 10 and made fresh assessments, for 16 years, that is. 1957-58 to 1972-73 on the ground that valuation of the Oil Storage Tanks was not included in the valuation of the holding and the same escaped assessment. The respondent then received the Impugned Notice being process No. 3823 dated 18.5.73, issued by the Assessing Officer, Narayanan] Range, demanding payment of Tk 80.165/- as Urban Immovable Property Tax for the years 1957-58 to 1972-73. Respondent sought for clarification, and was informed that the re-assessment had been made according to Urban Immovable Property Tax Act and Rules and that the tax must be paid by 18th August, 1973, otherwise penalty would be imposed. The Taxation Officer, Narayanganj by another letter dated 8th' August, 1973 asked respondent to show cause why penalty should not be imposed for non-payment of Government dues.