SANTOSH KUMAR BOSE Vs. CORPORATION OF CALCUTTA
HIGH COURT OF CALCUTTA
SANTOSH KUMAR BOSE
CORPORATION OF CALCUTTA
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P.N. Mookerjee, J. -
(1.) This appeal is by the Assessee and it arises out of a proceeding for assessment of municipal premises No. 3/1A Nafar Kundu Road.
(2.) The Special Officer's assessment was at the annual value of Rs. 1,080. The Assessee (Appellant) appealed to the Court of Small Causes at Sealdha, and the learned Additional Judge there has affirmed the said assessment and dismissed the Appellant's appeal. The matter is now before us for finalisation of the disputed assessment which is for the period starting from fourth quarter of 1963 -64.
(3.) The materials on record are very meagre. This is primarily due to the fact that neither party was really serious in its endeavour to - prove its case. It is not quite intelligible why in these proceedings the municipal authorities should not produce all relevant papers, bearing on the question of the disputed assessment, before the Court. We are told by Mr. Bagchi that they rely, on this aspect of the matter, on the doctrine of onus and as, according to them, the onus is on the Assessee to prove that the assessment made by the department is erroneous, the Corporation authorities think that they are under no obligation to produce the relevant records before the Small Cause Court.;
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