- (1.) Let the supplementary affidavit and the affidavit-in-opposition to the writ petition as well as to the supplementary affidavit filed in Court today be kept on record.
(2.) In the writ petition, Barddhaman Poura Nagarik Kalyan Committee, a registered society under the West Bengal Societies Registration Act of 1961, the petitioner No.l, the petitioner No.2, the Secretary of the petitioner No.l and petitioner Nos. 3 to 8 all residents and tax payers of Burdwan Municipality, the respondent No.4, have challenged the notices dated 1st July, 2006 collectively marked as Annexure-P/2 to the writ petition issued by West Bengal Valuation Board determining the valuation of certain premises within the said Municipality, particularly on the ground that the draft publication of the valuation list was not in accordance with sections 6 and 7 of the West Bengal Valuation Board Act, 1978 (for short '1978 Act') since preparation of the same and invitation of objections from the affected persons have been unlawfully and unconstitutionally done away with in publication of the final valuation list of the said Municipality Ground has been taken that as the publication of final valuation list under section 11 of the 1978 Act was without adhering to the principles of natural justice and without giving an opportunity of hearing to the affected persons, it is arbitrary, unreasonable and ultra vires Article 14 of the Constitution of INdia. Submission is that the constitution and power of Review Committee under sections 14 and 15 of the 1978 Act are also opposed to the principles of natural justice and norms of valuation and thus unconstitutional. Moreover, it is submitted that preparation of the valuation list under the West Bengal Central Valuation Board (Amendment) Act, 1994 (for short '1994 Amendment') was considered in Bidhannagar House Owners Association and Ors. vs. State of West Bengal and Ors.,2000 1 CalHN 522, wherein sections 5, 6, 7, 8 and 9(a) of 1994 Amendment and the notification No.191/ C-4/MIA-2/88 (Pt.l) dated 30th March, 1994 issued in exercise of power conferred by section 28 of the West Bengal Central Valuation Board Act, 1978 amending the West Bengal Central Valuation Board (Valuation of Lands and Buildings) Rules, 1984 were declared ultra vires Article 14 of the Constitution of INdia and, thus, the General Valuation List prepared in respect of the said Bidhannagar Municipality stood cancelled which was ultimately upheld by the Supreme Court in Bidhannagar (Salt Lake) Welfare Association vs. Central Valuation Board and Ors., 2007 AIR(SC) 2276 Submission has been made that the Apex Court in the said judgment has held that delegation of power by the Board to the Municipality is . impermissible in law as it has no control over the recruitments made by the Municipality. Further the provisions are per se unreasonable and arbitrary as the Review Committee was not independent of the Municipality or the Board. Moreover, the provisions contravene the values attached to the principles of natural justice. Submission has been made that since the law is settled, directions may be issued for quashing of the notices under challenge. Further, referring to paragraphs 9 and 10 of the affidavit-in- opposition filed by the Central Valuation Board, it has been submitted that the argument on behalf of the respondent No.l for preparation of the valuation list on the basis of Last Valuation List treating as draft Valuation List under section 8 of the West Bengal Valuation Board (Amendment) Act, 2007 ('Amendment Act of 2007' in short) cannot be adhered to as the said list too was prepared in violation of sections 6 and 7 of the 1978 Act. Learned Advocates appearing on behalf of the respondents submit that appropriate directions may be given to prepare the valuation list in accordance with section 8 of the Amendment Act of 2007. Having heard the learned Advocates for the parties since sections 5, 6, 7, 8 and 9(a) of the West Bengal Central Valuation Board (Amendment) Act, 1994 have been declared ultra vires Article 14 of the Constitution of India and as there is no dispute that valuation list was prepared on the basis of the said sections, notices containing the valuation regarding the premises concerned cannot be sustained. Therefore, the notices collectively marked as Annexure-P/2 to the writ petition as well as to the supplementary affidavit are set aside and quashed. So far as preparation of the valuation on the basis of Last Valuation List of properties in the Municipal area under section 8 of the Amendment Act of 2007 is concerned, since I find from the affidavit- in-opposition particularly paragraph 2(6) thereof, that it was not prepared in accordance with sections 6 and 7 of the 1978 Act, the Board is directed not to take steps or further steps on the basis of said valuation. Therefore, with regard to the valuation of the concerned premises under the Municipality, the Board shall proceed de novo after complying with the provisions contained in 1978 Act particularly sections 6 and 7 thereof.
(3.) The writ petition is, thus, allowed. There will be no order as to costs.;