- (1.) By this writ application, the Board of Trustees for the Port of Kolkata (?Kolkata Port?) have prayed for declaration that the Kolkata Municipal Corporation (?Corporation?) is not entitled to give retrospective effect to the purported reassessment of valuation of premises No. P-1, Taratala Road, Kolkata for the period 1st quarter, 1990-91 to 3rd quarter 2001-2002 in view of the provision of the Calcutta Port Act, 1890 and the Major Port Trust Act, 1963 read with provisions of the agreement dated October 1, 1970 and for a Mandamus commanding the respondents to cancel/rescind/withdraw the decision dated November 21, 2001 to give retrospective effect to the revised annual valuation in respect of the above premises for the aforementioned period and also the arrear bills raised on December 18, 2001 being annexures ?P-2? and ?P-3?.
(2.) The long and short of the contentions of Mr. Panja, the learned senior advocate appearing on behalf of the Kolkata Port, is that although the second proviso of sub-section (2) of section 179 of the Calcutta Municipal Corporation Act, 1980 (?1980 Act?) authorises the Corporation to give effect to the revised annual valuation with effect from the beginning of the quarter from which the annual valuation would have been revised, if we take into consideration section 171(7) of the 1980 Act, it will reveal that such power to realize arrears of tax with retrospective effect is not available in respect of the land and building which belong to the Kolkata Port and thus by taking aid of an order of revaluation dated November 22, 2001, no arrears can be realized for a period prior to passing of such order.
(3.) Mr. Roy, the learned senior counsel appearing for Corporation vehemently opposed the aforesaid contention of Mr. Panja. He however conceded that since no disputed question of fact is involved herein and the points raised herein are all pure questions of law, this application can be disposed of without filing any formal affidavit-in-opposition.;