- (1.) By this writ application an assessee has challenged an enhanced assessment order being Annexure P-3 and the consequent fresh consolidated bill being Annexure P-4 and has prayed for reassessment of petitioner's flat. 2.Mr. Das Adhikary, the learned advocate appearing on behalf of the Calcutta Municipal Corporation has taken a preliminary objection as regards maintainability of the instant writ application. Mr. Das Adhikary contends that the order of assessment being appealable before the Tribunal constituted under S. 189 of the Calcutta Municipal Corporation Act, 1980 ("Act"), this Court should not entertain this writ application. Mr. Das Adhikary further submits that Annexure P-4, the fresh consolidated bill was issued in the month of July 2001 whereas the instant writ application has been filed on April 9, 2002 long after the expiry of the period of limitation prescribed in the Act for preferring appeal against the order of assessment.
(2.) Mr. Ghosh, the learned counsel appearing on behalf of the petitioner has seriously disputed the aforesaid contention of Mr. Das Adhikary and has contended that right to prefer appeal against order of assessment accrues only after the service of copy of the order of assessment passed by the Hearing Officer after deciding objections given by the petitioner. According to Mr. Ghosh, by Annexure P-3, only the figure arrived at after determination under S.188(2) of the Act has been communicated but the copy of the order in reaching the decision has not yet been served. Mr. Ghosh contends that before the service of copy of order as enjoined under S. 188(3) of the Act, the Corporation cannot demand payment of the tax at the enhanced rate. Mr. Ghosh thus contends that so long the copy of the actual order passed by the Hearing Officer in coming to the conclusion as regards fresh valuation is not supplied, the petitioner does not get any right to prefer appeal and as such the subsequent demand through the Annexure P-4 on the basis of Annexure P-3 should also be quashed.
(3.) To appreciate the dispute involved in this writ application the following Sections of the Act and the Rules of the Calcutta Municipal Corporation (Taxation) Rules, 1987 ("Rules") are relevant and those are quoted below :- "Section 188. Hearing of objections. - (1) Objections filed under S. 186 shall be entered in a register maintained for the purpose in such manner as may be prescribed. (2) On that date, time and place specified under sub-sec. (3) or sub-sec. (4) of S.184 and after giving the person filing the objections an opportunity of being heard, either in person or through an authorised agent, the officer appointed under S. 187 shall determine the objections. (3) When an objection has been determined, the order in this behalf shall be recorded in the register maintained under sub-sec. (1) with the date, and a copy of the order shall be supplied within thirty days thereof to the person filing the objection in such form and manner as may be prescribed. (4) The procedure for hearing and disposal of objections shall be such as may be prescribed. (5) The valuation fixed after determination of objection under this section shall take effect from the quarter in which such valuation would have taken effect and shall continue to remain in force during the period such valuation would have remained in force, had no objections been filed. Section 189. Appeal before the Municipal Assessment Tribunal. (1) ........................ (2), (2A), (3) to (4) ............................. (5) Any owner or person liable to payment of consolidated rate may, if dissatisfied with the determination of objection under S. 188 appeal to the Tribunal : Provided that such appeal shall be presented to the Tribunal within forty-five days from the date of service of a copy of the order under S. 188 and shall be accompanied by a copy of the said order. (6) & (7) ................................ (8) The procedure for hearing and disposal of appeals as well as realisation of fees in connection with appeals shall be such as may be prescribed. (9) to (11) .................................. Rule 9. Objections.- (1) Objections filed under S. 186 or under sub-sec. (2) of S. 192 shall be entered in register maintained in Form G. (2) When an objection is determined and order is passed, the Municipal Commissioner shall cause to be given or tendered or sent by hand or under registered post a copy of such order to the person filing the objection in Form H. (3) The procedure for hearing and disposal of an objection filed under S. 186 shall be as follows :- (a) to (d) .............................. (e) While determining the objection, the officer hearing the objection shall specifically note the reasonable rent determined by him in respect of every individual occupier who uses his portion for commercial or non-residential purpose. (f) The order passed shall be read out to the person appearing at the hearing who shall put his signature with date on the sheet in proof of his presence and knowledge of the order passed. Rule 10. Form presentation and registration of appeal.- (1) Every appeal under S.189 shall be preferred in the form of a memorandum signed by the appellant or a person duly authorised by him in writing on a separate paper accompanying the memorandum, together with a slip of paper (hereinafter referred to as the filing slip) containing the names of the parties to the appeal and the name of the person presenting the memorandum. (2) The memorandum shall briefly mention the grounds of objection to the order appealed against, without any argument, and such ground shall be separately and consecutively numbered. (3) Every memorandum of appeal shall, unless the Chairman allows time for furnishing these requisites, be accompanied by - (a) a copy of the order appealed against, (b) to (g) ......................................... (4) to (7).......................................... Rule 28. Certified copies. - (1) Any person may obtain a certified copy of any order made or judgment passed in an appeal or extract from the Register of Appeals. (2) Subject to the provisions of sub-rule (4), a party to an appeal may also obtain certified copies of such other parts of the record of an appeal as the Chairman may allow. (3) An application for a copy shall be made in such form and shall be dealt with by such officer as the Chairman may direct. (4) The copy shall be compared with the original and shall be certified by such officer or officers as the Chairman may direct under sub-rule (3). (5) The fee chargeable for each copy shall be Rs.7 for every 100 words or part thereof. (6) As soon as may be after an application for a copy is received, the amount of fees chargeable and the number of foolscap size conquest panels required shall be assessed and such assessment shall be intimated to the applicant who shall forthwith deposit the amount into the Municipal Fund and supply the challan or receipt showing such deposit and the required number of papers to the officer dealing with the application for copies. (7) Whenever necessary in the course of making the copy, the assessment made as aforesaid shall be revised and any deficiency in the amount deposited or the number of papers supplied shall be recovered from the applicant. (8) No copy shall be delivered unless the full amount has been paid or the required number of papers has been supplied. (9) All sheets of paper supplied and remaining unused shall be returned to the applicant at the time of delivery of the copy. (10) The following particulars shall be recorded on the first page of the copy by the officer dealing with copies :- (a) date of application for the copy; (b) date of notifying the amount of fees and quantity of papers; (c) date of deposit of fees and supply of papers; (d) date on which the copy is ready for delivery; (e) date of delivery of copy.";