WEST BENGAL MIDDLE CLASS HOUSE OWNERS ASSOCIATION Vs. STATE
LAWS(CAL)-1983-3-19
HIGH COURT OF CALCUTTA
Decided on March 08,1983

WEST BENGAL MIDDLE CLASS HOUSE OWNERS ASSOCIATION Appellant
VERSUS
STATE Respondents

JUDGEMENT

- (1.) THE petitioner No. 1 claims to be an Association of middle-class house owners in West Bengal. The petitioner nos. 2 and 3 are described as the President and the Secretary of the petitioner No. 1 Association. The petitioner No. 4 is a member of the petitioner No. 1 Association. On 26th March, 1982 the Commissioner, Corporation of Calcutta had given under section 178 of the Calcutta municipal Act, 1951 a public notice that the valuation of the lands and buildings in Ward No. 95 made under section 172 of the said Act, had been completed. The petitioners in this writ application have challenged the said valuation list of lands and buildings in Ward No. 95. The grievance of the petitioners is that the valuation of the buildings in Ward no. 95 have been arbitrarily increased without following any rational principle further, according to the petitioners, the said increases have been made in a discriminatory and arbitrary manner.
(2.) HAVING heard the learned advocates for both parties, I am not inclined to entertain this writ petition because the owners and the occupiers of the buildings in Ward No. 95 have adequate alternative remedies against the purported increases of valuation of their buildings. Under subsection (1) of section 168 of the Calcutta Municipal Act, 1951 for the purpose of assessment to the consolidated rates, the annual values of the lands and buildings are required to be determined by ascertaining the gross annual rents at which the lands and buildings are reasonably expected to let subject to certain admissible allowances in case of buildings. In all cases in which the land or building is valued for the first time or at the time when the objection to previous valuation is pending for decision or is valued after cancellation of previous valuation or in which the valuation of any land or building previously valued is increased under section 172, the Commissioner, corporation of Calcutta is bound to give under section 182 of the Calcutta Municipal Act, 1951 special notice to the owner and the occupier of the said holding. When the valuation is so increased, the said notice shall contain the statements of the grounds of such increase.
(3.) ANY person who is dissatisfied with the valuation made under Chapter-XI of the Calcutta Municipal Act, 1951 may, deliver within the prescribed time at the municipal office a written notice under section 181 stating the grounds of his objection to such valuation. The Commissioner or a Deputy Commissioner or an officer specially empowered by the State Government shall hear under section 182 of the said Act the objection after giving notice to the objector of the time and place at which his objection would be investigated. Any person dissatisfied by any order under section 182 of the said Act may appeal within the prescribed time under section 183 (1) to the court of Small Causes having jurisdiction. An appeal from a decision made. by the Court of Small Causes lies to the high Court.;


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