- (1.) A flat belonging to the petitioner at premises No. 74/1, Moulana Abdul Kalam Azad Sarani was valued at Rs.39,420/- with effect from 3rd Quarter 2005-2006. The petitioners without prejudice to their rights and contentions paid the rates and taxes but preferred an appeal before the appropriate forum.
(2.) During the pendency of that appeal, the Assessor/Collector by a letter dated 24th December, 2007 intimated the petitioners that the valuation fixed at Rs.39,420/- had been cancelled by the Municipal Commissioner vide his order dated 13th July, 2007 by invoking power under Section 192 of the Kolkata Municipal Corporation Act, 1980. By a subsequent communication the petitioners were asked to submit bills, rate card, tax pay receipts etc. Further notice dated 21st August, 2009 was issued to the petitioners proposing valuation at Rs.64,320/- with effect from 3rd Quarter 2005-2006. The cancellation of the valuation made by the Hearing Officer on 26th June, 2007 and all subsequent steps taken thereunder are under challenge in this writ petition.
(3.) Ms. Bhattacharya, the learned Advocate appearing for the petitioner, submitted that the authorities acted illegally and with an ulterior motive. Mr. Mukherjee, the learned Advocate appearing for the Kolkata Municipal Corporation, tried to support the steps including the cancellation of the valuation dated 26th June, 2007 on the basis of Clauses (iv) and (v) of Section 192 of the Kolkata Municipal Corporation Act, 1980 which provides as follows:- "Section 192 - Amendment of Municipal Assessment Book- Notwithstanding anything contained in Section 190 the Municipal Commissioner may, at any time, amend the Municipal Assessment Book- (iv) by increasing or decreasing for adequate reasons the amount of any annual and of the [property tax] thereupon; or (v) by making or cancelling any entry exempting any land or building from liability to [property tax].";