- (1.) These (two appeals arise out of proceedings for ascertainment of the annual value of premises No. 12, Mission Row, Calcutta, occupied by the appellant. The annual value was ascertained with a view to assess the municipal rates payable in respect of the premises. The appeals raise a common question of law making it unnecessary to deal with them separately, that question being whether the order of remand made by the High Court at Calcutta to the Court of Small Causes, Calcutta for ascertaining the annual value was justified.
(2.) The annual value was ascertained under the Calcutta Municipal Act, 1923. This Act was repealed and replaced by the Calcutta Municipal Act, 1951 as from May 1, 1952, but as the valuation had originally been made by the respondent Corporation under the repealed Act it is that Act by which the question that arises will have to be determined.
(3.) We may at this stage profitably refer to some of the sections in Ch. X of the Act for giving an idea of its scheme regarding the ascertainment of the annual value. Section 124 provides that a consolidated rate not exceeding twenty-three per cent on the annual valuation determined under Ch. X of the Act may be imposed by the Corporation upon all land and buildings in Calcutta. Clauses (a) and (b) of S. 127 lay down two mutually exclusive methods for ascertaining the annual value. The method prescribed in Cl. (a) is applicable where a building had been erected for letting purposes or was ordinarily let and under it the valuation has to be based on the rent which the land or building might reasonably fetch. Clause (b), on the other hand, covers all other cases and provides for the valuation being based on the cost of construction of the building and the value of the land. Section 131 (1) provides that the valuation made under the preceding Municipal Acts shall remain in force for the assessment of the consolidated rate under the Act until such time as the Executive Officer makes a fresh valuation under the Act and that fresh valuation shall have effect for a period of six years and may be revised thereafter at the termination of successive periods of six years. The Executive Officer mentioned is one of the officers of the Corporation appointed under the Act. Section 131 (2) (b) states that "any land or building the valuation of which has been cancelled on the ground of irregularity...... may be valued by the Executive Officer at any time during the currency of the period prescribed.........by sub-section (1), and such valuation shall remain in force ........ for the unexpired portion of such period." Section 136 to 138 lay down the procedure for the making of the valuation and of giving notices in respect thereof to the ratepayers. Under S. 139 a rate-payer dissatisfied with the valuation made by the Corporation may lodge with the Corporation his objections to it. Section 140 provides for an order being made by the Executive Officer on these objections after investigation on notice to the rate-payer. Section 141 gives the rate-payer dissatisfied with the order made under S. 140 a right to appeal against it to the Court of Small Causes. Under S. 142 (3) an appeal lies to the High Court from the decision of the Court of Small Causes under S. 141. Section 147 is in these terms : "When the valuation of any land or building is revised in consequence of an objection made under S. 139 or S. 146, sub-section (2), or an appeal is preferred under S. 141, the revised valuation shall take effect from the quarter in which the first-mentioned valuation would have taken effect, and shall continue in force for the period for which the said first-mentioned valuation was made, and no longer. Section 146 is not material for our purposes. Section 164 (1) states that "When an objection to a valuation has been made under S. 139, the consolidated rate shall, pending the final determination of the objection, be paid on the previous valuation." Under sub-section (2) of this section "if, when the objection has been finally determined, the previous valuation is altered", then any sum paid in excess shall be refunded or allowed to be set off against any demand of the Corporation against the rate-payer and any deficiency shall be deemed to be an arrear of rate and recoverable as such. There are sections which provide how the rates are to be realised but no reference to them is necessary. It is enough to say that the rates duly assessed impose a legal liability to pay them which can be enforced by distress or by proceedings in a court of law.;