Bhaskar Bhattacharva, J. - (1.) By this writ application an assessee has challenged the purported assessment order being Annexure P-5 and the consequent fresh consolidated bills being Annexures P-6 and P-7 and has prayed for reassessment of petitioner's building.
(2.) Mr. Mukherjee, 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. Mukherjee contends that the order of assessment being appealable before the Tribunal constituted under section 189 of the Calcutta Municipal Corporation Act, 1980 ("Act"), this Court should not entertain this writ application. Mr. Mukherjee further submits that Annexures P-6 and P-7, the fresh consolidated bills were issued in the month of October 2001 whereas the instant writ application has been filed on March 7, 2002 long after the expiry of the period of limitation prescribed in the Act for preferring appeal against the order of assessment.
(3.) Mr. Bhattacharjee, the learned counsel appearing on behalf of the petitioner has seriously disputed the aforesaid contention of Mr. Mukherjee and has contended that right to prefer appeal against order of assessment passed by the Hearing Officer after deciding objections given by the petitioner. According to Mr. Bhattacharjee, by Annexure P-5 only the figure arrived at after determination under section 188(2) of the Act has been communicated but the copy of the order in reaching the decision has not yet been served. Mr. Bhattacharjee contends that before the service of copy of order as enjoined under section 188(3) of the Act, the Corporation cannot demand payment of the tax at the enhanced rate. Mr. Bhattacharjee 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 demands through the Annexures P-6 and P-7 on the basis of Annexure P-5 should also be quashed.;