CALCUTTA ELECTRIC SUPPLY CORPORATION, LTD Vs. CORPORATION OF CALCUTTA
HIGH COURT OF CALCUTTA
Calcutta Electric Supply Corporation, Ltd
CORPORATION OF CALCUTTA
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(1.) This appeal is by the Calcutta Electric Supply Corporation Ltd., under Section 142(3) of the Calcutta Municipal Act (Bengal Act III of 1923) (heretoafter to be mentioned as the Act) and is directed against the decision of a learned Judge of the Court of Small Causes, Calcutta, in an appeal filed before him by the Assessee, the Appellant, under the provision of Section 141 of the said Act.
(2.) The case relates to the assessment of premises No. 5, Chowringhee Square, Calcutta, commonly known as the "Victoria House", made by the Corporation of Calcutta, the Respondent, in course of six-yearly general valuation of the said premises, with effect from April 1, 1948, under Clause (b) of Section 127 of the Calcutta Municipal Act (Bengal Act II Iof 1923).
(3.) The disputed premises is owned and possessed, for office purposes, By the Appellant, the Calcutta Electric Supply Corporation Ltd. It appears that the Appellant company purchased plots Nos. 76 and 76/1, C.I.T. Scheme VII(E) comprising in all, 35 kattas, 11 chs. 21 sq. ft. of land in 1929-30. The big six-storeyed building with a tower, known as the "Victoria House" was built on the said land by the Calcutta Electric Supply Corporation Ltd., the Appellant, in 1940-41. The main block of the building, on the south, houses various departmental offices, while garage, servants' quarters, privies, urinals, etc., are situated in the rear block on the north. The Corporation of Calcutta, the Respondent, assessed the annual value of the said premises under Section 127(b) of the Calcutta Municipal Act, 1923, with effect from April 1, 1942 as follows:
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