- (1.) The petitioner being assessee have assailed the order dated December 20, 2010 passed by the hearing officer revising the annual valuation of the premise no. 28/3A Convent Road. The petitioner alleged that the proceeding for reassessment of the annual valuation of the said property was initiated on the basis of the alleged complaint of a mother being the co-owner of the said premises which was never written by her. It is further alleged that the said letter was take out of personal vengeance and in fact, she lodged a complaint with the local police station and also filed objection before the hearing officer and the assessor-collector from placing any reliance thereupon.
(2.) A notice was issued by the Municipal Authority relating to the proposed reassessment of the annual valuation of the said property under Section 184 (3) read with Section 184 (4) of the Kolkata Municipal Corporation Act, 1980. A written objection was filed by the petitioner on 19.6.2009 contending that the reassessment of the annual valuation cannot be made on the basis of the alleged letter written by his mother, as the mother has already denied to have written such letter and also disputed the signature appended thereto. Thereafter, several date were fixed and ultimately on 20th December, 2010, the hearing officer revised the annual valuation at Rs.9,34,160/-. In spite of the said order, a notice was served upon the petitioner, whereby and whereunder, the petitioner was informed to appear before the hearing officer on 24th January, 2011.
(3.) On the said date, it was informed that the said notice was issued inadvertently, in as much as, the final order revising the annual valuation has already been passed on 20th December, 2010. According to the petitioner, he asked for supply of the said order dated 20th December, 2010 and on refusal, the petitioner moved before this court by filing a writ petition being W.P. No. 4927 (w) of 2011. While the said writ petition was pending the photocopy of the said order dated 20th December, 2010 was served upon the petitioner under the covering letter dated 09.3.2011.;