Syamal Kanti Chakrabarti - (1.) THE present revisional application under Article 227 of the Constitution is directed against the judgement and order dated 19th April, 2007 passed by the learned Municipal Assessment Tribunal Kolkata in M.A.A. (Municipal Assessment Appeal) 2824 of 2005 in respect of premises no. 79, Kalitala Road, Ward No. 106 effect from 2/1995-96 and in CO no. 4270 of 2007 the period was with effect from 2/2001-02. Since both the matters were decided by the aforesaid common judgement, both the revisional applications were taken up together for consideration and disposal for the sake of convenience.
(2.) THE petitioner Kolkata Municipal Corporation has contended that the opposite party is the owner of premises no. 79, Kalitala Road, Kolkata 700 106 having assessee no. 31-106-05-0079-8. By issuing notice under Section 184(3) of the Kolkata Municipal Corporation Act, 1980 the Corporation proposed to enhance the annual valuation of the aforesaid holding at Rs. 5,000/- with effect from 2/1995-96 which was opposed by the opposite party. THE Hearing Officer of the KMC then determined the annual valuation at Rs. 4,200/- by order dated 18.05.2005 on contest for the said quarter. Similarly, in CO 4270 of 2007 it is further contended that the similar notice under Section 184(3)(4) was issued proposing the annual valuation at Rs. 15,250/- with effect from 2/2001-02 which was opposed by the opposite party. THE Hearing Officer then determined such valuation at Rs. 11,700/- by order dated 18.05.2005 on contest. Being aggrieved by and dissatisfied with such composite order dated 18.05.2005 passed by the Hearing Officer the Corporation preferred an appeal before the Municipal Assessment Tribunal, Kolkata which were registered separately as M.A.A. 2824 of 2005 and 2825 of 2005. After hearing both the parties by a common judgement the learned Tribunal has reduced annual valuation of the said premises at Rs. 1,980/- with effect from 2/1995-96 and at the rate of Rs. 7,300/- with effect from 2/2001-02 by order dated 19th April, 2007 on contest which is now under assail. Being aggrieved by and dissatisfied with such order the Corporation has now preferred this revisional application contending, inter alia, that the assessment made by the learned Tribunal is arbitrary and inconsistent with the provisions of Section 174 of the Kolkata Municipal Corporation Act. The holding comprises of building and vacant land the valuation of which should be separately assessed as per prescribed rule which has not been followed in the instant case. The learned Tribunal has assessed the rate of 0.5 paisa per square feet for the constructed portion of the holding without any basis in terms of Section 174 of the Act. In fact reasonable expected rent will have to be enhanced in the prescribed manner which is mandatory in nature and as such the said findings of the learned Tribunal is not sustainable in law and liable to be set aside.
(3.) THE opposite party on the contrary has contended that against the assessment of the Hearing Officer the above appeal was preferred by the Corporation and the learned tribunal has already reduced the rate to a considerable extent. THE assessee has also accepted the enhanced rate. THErefore, the corporation has no locus standi to approach this Honble Court challenging the legality and propriety of the findings of the learned Tribunal. In enhancing the rent for constructed area of the holding the learned Tribunal has rightly taken note of the location and area and accordingly fixed a rate of Rs. 6,426/- at the rate of 0.50 paisa. Such an assessment by the learned Tribunal is quite consistent with the provisions of Section 180(2) of the Act and as such the same should not be interfered with. Learned Lawyer for the petitioner has, however, contended that the provisions of Section 180 of the Act relates to assessment during intervening period due to change of circumstances but the periodical assessment of a holding at regular intervals will be conducted and decided under the provisions of Section 179 of the Act which relates to periodic assessment of general valuation.;