- (1.) Leave granted.
(2.) In 1970, an agreement was entered into between Calcutta Municipal Corporation and Calcutta Port wherein annual valuation was fixed on rental method. That agreement was in force for a long time. In 1998, the municipal authority felt that there should be revision of annual valuation. Accordingly, special notices were issued in that year in which the Corporation suggested alteration in the valuation based on the change in the method of valuation from rental method to cost method. The municipal authorities insisted upon enhanced rate/annual valuation to be given effect to from the first quarter of 1990-1991 and thereafter at a further enhanced rate from the first quarter of 1996-1997. Calcutta Port did not agree to the said proposal. They objected to the effect being given to the said alteration from 1990-1991 and from 1996-1997.
(3.) Ultimately, the Hearing Officer passed an order on 21.11.2001 making alteration in the valuation with effect from the first quarter of 1990-1991 and the first quarter of 1996-1997. This was challenged before the Calcutta High Court. The learned Single Judge allowed the writ petition vide judgment dated 19.06.2000 (sic) which was affirmed by the Division Bench. Hence this civil appeal.;