CORPORATION OF CALCUTTA Vs. PROBHAT KUMAR BANERJEE
HIGH COURT OF CALCUTTA
CORPORATION OF CALCUTTA
Probhat Kumar Banerjee
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A. Roy, J. -
(1.) This appeal has been preferred under cl - 15 of the Letters Patent, leave for which has been granted by the learned Judge of this Court who heard the Second Appeal.
(2.) Facts relevant for the appeal are that the premises No. 151 Russa Road, which now is numbered 29 Shyama Prosad Mukharji Road, was owned and possessed by Nagendra Nath Mukharjee. On his death that property has been inherited by his six sons and his widowed wife. They now jointly own the property in equal shares. Corporation of Calcutta had determined annual value of that property under the provisions of the Calcutta Municipal Act, 1923, at Rs. 5,789. On the basis of that annual value assessment of the consolidated rate at 2% under that Act of 1923 was made when the Calcutta Municipal Act was still in force. On March 7, 1952, the seven co -owners of the said premises made an application for apportioning annual valuation between the individual co -owners for convenience of payment of the taxes. Thereupon the Corporation of Calcutta issued separate bills for taxes in the name of each of those seven co -owners, apportioning the assessed tax in those bills. The annual valuation were also shown at Rs. 327 in each of those apportioned bills, i.e. l/7th of the total annual value of Rs. 5,789. Earliest of those bills that has been produced in evidence in this case is for the 3rd quarter of 1952 -53, i.e. October to December, 1952. The bills for the 1st and 2nd quarters of 1952 -53 were also produced to show that they were joint bills.
(3.) In the meantime, the Calcutta Municipal Act of 1951 was passed by the Legislature. President's assent was first published on February 14, 1952, and the Act was brought into force on May 1, 1952, by a notification under Sub -section (3) of Sec. 1 of that Act. By that Act of 1951 the Calcutta Municipal Act, 1923, has been replaced.;
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