J.K.Biswas, J. - (1.) This is an appeal from a judgment and order passed by a learned judge of this Court dismissing the writ petition which was filed at the instance of the appellants and in which an order dated 15th January, 1999 passed by the Hearing Officer-XIII of the Calcutta Municipal Corporation (hereinafter referred to as ?the Corporation?) was challenged. The order of the Hearing Officer was regarding intermediate revaluation of land and building of premises No. 99C, Garpar Road,Calcutta-700 009 (in short ?the said premises?) w.e.f. 3rd quarter of 1997-98.
(2.) The order dated January 15,1999 passed by the Hearing Officer is quoted herein below: A.R. appears today. Notice has been served duly to the new owner. No objection raised previously has been met up. Seen letter of authority and objection. Seen I.B. also. Heard both sides. C.M.C. is represented by A.A. The premises is newly purchased at deed value of Rs. 15,00,000/-. There is however, no change in use and occupation. It is used partly for commercial and partly for residential use. Having considered all aspects carefully and having regard to Circular No. 61 of 1998-1999, A.V. is fixed @ 71/2% of Deed value less 10% to Rs. 11,01,250/-. A.V. for M.R. is fixed at Rs. 28,620/-.
(3.) The case made out in the writ petition was as follows: In 1997 appellants purchased the said premises at a consideration of Rs. 15,00,000/- by seven registered Deeds of sale. On the basis of current annual valuation which was fixed at Rs. 21,840/-, the appellants had been duly paying rates and taxes to the Corporation. In terms of Circular No. 61 of 1998-99 of the Corporation, the Hearing Officer of the Corporation revised the previously determined and current annual valuation and fixed the valuation at Rs. 1,01,250/-. The intermediate revaluation was made on the ground that the appellant had newly purchased the said premises at deed value of Rs. 15,00,000/-.;