R.P.Mookerjee, J. - (1.) This is an appeal on behalf of the Corporation of Calcutta and arises out of proceedings initiated by the assessees under Section 141, Calcutta Municipal Act, against the decision of the Deputy Executive Officer about intermediate valuation in respect of premises No. 92, Beltola Road, Calcutta, with effect from the third quarter of 1948-49.
(2.) The objections raised by the assessees before the learned Judge, Court of Small Causes, Sealdah, were accepted and it was ordered that the assessment made by the First Deputy Executive Officer be cancelled and vacated.
(3.) The principal point raised in this appeal is whether the Corporation is entitled to assess rates on structures which had been constructed without obtaining the sanction of the Corporation and they came within the category of unauthorised buildings. Two other points which also were raised will be considered later on.;