- (1.) By this writ application the writ petitioners, some of the owners of Bardan Market, have prayed for direction upon the Calcutta Municipal Corporation to dispose of the application for review filed under S. 192 of the Calcutta Municipal Corporation Act, 1980 (Act").
(2.) The following facts are not in dispute. A notice under S. 184(3) of the Act was served upon the petitioners proposing enhancement of annual valuation of their respective shops. Pursuant to such notice, the petitioners filed written objection disputing the proposed annual valuation and ultimately the Hearing Officer-III passed an order determining fresh annual valuation.
(3.) Being dissatisfied, the petitioners preferred appeal before the Municipal Assessment Tribunal but for non-compliance with the necessity of law of depositing current amount at the enhanced rate as provided in S. 189(6) of the Act, the appeal was not disposed of on merit and the same abated. Subsequently, the petitioners preferred a writ application before this court being W. P. No. 2107 of 2001 complaining that some other shops of the same market have been assessed at a lower rate by Assessment Tribunal on an appeal preferred by those owners and thus the Municipal authorities have discriminated the petitioners by claiming taxes at a higher rate.;