BURN AND CO LTD Vs. MUNICIPAL COMMISSIONERS OF HOWRAH MUNICIPALITY
HIGH COURT OF CALCUTTA
BURN AND CO LTD
Municipal Commissioners Of Howrah Municipality
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(1.) The Appellant, Burn and Co. Ltd., is the owner of premises Nos. 20. 21 and 22, Nityadhan Mukherjee Road, within the limits of Howrah Municipality.
(2.) At the quinquennial general revision of assessment, to take effect from the third quarter 1954-55, the Respondent Municipality assessed the Appellant's aforesaid premises at an annual value of Rs. 5,162,007. The re-assessment increased the annual value by Rs. 1,35,712 over the previous valuation.
On objection by the Appellant, the Additional Administrator of the Municipality reduced the valuation from Rs. 5,62,007 to Rs. 4,89,631.
(3.) Dissatisfied with the order, the Assessee Appellant preferred an appeal to the Subordinate Judge of Howrah, under Section 141 of the Calcutta Municipal Act, 1923, as extended to the Municipality of Howrah (hereinafter referred to as "The Act").;
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