B K CONSTRUCTION AND FINANCE CO (P) LTD Vs. KOLKATA MUNICIPAL CORPORATION AND OTHERS
HIGH COURT OF CALCUTTA
B K Construction And Finance Co (P) Ltd
KOLKATA MUNICIPAL CORPORATION AND OTHERS
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Protik Prakash Banerjee -
(1.) This is a petition under Article 226 of the Constitution of India. By the said petition, the petitioner, a private limited company, has principally sought judicial review of the decision-making process behind an order as in Annexure P/17, which is an order of annual valuation dated January 10, 2014 passed by the Hearing Officer-VII under section 180 of the Kolkata Municipal Corporation Act, 1980. The petitioner prays that directions be issued by this Court to restrict the assessment of the annual value strictly in terms of the order dated April 24, 2013 passed by a Division Bench of this Court in F.M.A. No. 927 of 2013 with CAN No. 1454 of 2013. The said annual valuation is in respect of a property situated at 142-A Mahatma Gandhi Road, Kolkata-700 007, a demarcated portion with structures on it, of the mother premises No.142, Mahatma Gandhi Road, Kolkata - 700 007, which underwent several rounds of litigation before it was placed before now.
(2.) Whether the said property was liable to be assessed for property tax under the said Act of 1980, and whether the writ petitioner was liable for it before March 1, 2007, are questions which ask themselves once the order as in Annexure P/17 is considered. These have already been answered in an earlier round of litigation between the parties.
(3.) In the earlier round of litigation, a co-ordinate bench of this Court in W.P. No. 7650(W) of 2012 [B.K. Construction & Finance Co. (P) Ltd.-v-Kolkata Municipal Corporation & Others] was considering the judicial review of an order of annual valuation dated April 29, 2012 passed by the Hearing Officer-VII, Kolkata Municipal Corporation which the same writ petitioner had challenged. By an order dated April 24, 2012 a coordinate bench of this Court was pleased to dispose of the said writ petition without passing any order primarily because the writ petitioner had not used any written objection to the proposed valuation and had not preferred any appeal.;
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