S.B.Sinha, J. - (1.) A suit was filed by the Calcutta Municipal Corporation hitherto before known as "Corporation of Calcutta" against the Respondent for recovery of consolidated rates and taxes in respect of holding No. 15A, St. George Terrace, Hastings, Calcutta for the 4th Quarter of 1960-61 on the annual valuation of Rs. 33,480/-. The said suit had been dismissed by the learned trial Judge by reason of the impugned judgment.
(2.) Mr. Anindya Mitra and Mr. Das Adhikari, learned Counsel appearing on behalf of the appellant in support of this appeal, inter alia, submitted that in terms of the directions contained in the Judgment & Order dated 10th November, 1976 passed by Ramendra Mohan Dutta. J. in Matter No. 411/76 the suit ought to have been decreed. The direction in the Judgment is as follows :- "This will not entitle the petitioner to ask for re-opening for assessment for any period which is prior to the period mentioned in the notice dated 12th June, 1965."
(3.) The Defendant No. 2 had filed the aforementioned writ application questioning the valuation made by the Plaintiff in relation to its Cold Storage and Factory, as contained in the Notice dated 12th June, 1965 whereby and whereunder from the 2nd Quarter of 1965-66 annual valuation of the said holding, without giving an opportunity of hearing to the Respondent herein, had been raised to Rs. 52,380/-.;