- (1.) The petitioner is the owner of premises No. 30 A, Shibkrishna Daw Lane, Calcutta. Appropriate authority of the corporation assessed the annual valuation of the said premises at Rs. 5,240.00 (Rupees five thousand two hundred forty) only with effect from fourth quarter of 1966-67; Rs. 6,210.00 (Rupees six thousand two hundred ten) only with effect from third quarter of 1968-69; Rs. 10,746.00 (Rupees ten thousand seven hundred forty six) only with effect from first quarter of 1975-76 and Rs. 7,020.00 (Rupees seven thousand twenty) only with effect from third quarter of 1980-81.
(2.) Assessee being aggrieved preferred Municipal Appeal Nos. 50-53 of 1992 in the Court of Small Causes at Sealdah. The learned Judge, Court of Small Causes at Sealdah by the orders impugned directed return of the memorandum of appeal for presentation of the same before proper forum following the rules. The learned Judge held that the Calcutta Municipal Act, 1951 has been repealed with effect from 4/01/1984 and as the order has been passed after the commencement of the said Act, the Court has no jurisdiction to entertain the appeals. Being agrieved the petitioner has come up with these applications under Article 227 of the Constitution of India.
(3.) Section 183 of the Calcutta Municipal Act, 1951 contained the provision for appeal to Small Cause Court. The provision runs as under : '183. Appeal to Small Cause Court.- (1) Any person dis-satisfied with any order under Section 182 may appeal to the Court of Small Causes having jurisdiction in the place where the land or building, to the valuation of which the objection was made, is situated. (2) Such appeal shall be presented to such Court of Small Causes within forty five days from the date of the order passed under Section 182, and shall be accompanied by a copy of the order. (3) An appeal from a decision made by the Court of Small Causes shall lie to the High Court. (3A) No appeal under this section shall be entertained unless the consolidated rate payable up to the date of presentation of the appeal on the valuation determined- (a) by an order under Section 182, in the case of an appeal to the Court of Small Causes, (b) by the decision of the Court of Small Causes, in the case of an appeal to the High Court, has been deposited in the municipal office and such consolidated rate is continued to be deposited until the appeal is finally decided. (4) The provisions of Parts II and III of the Indian Limitation Act, 1908, (IX of 1908), relating to appeals, shall apply to every appeal preferred under this section." ;