R.P.Mookerjee, J. - (1.) This is an appeal on behalf of the Corporation of Calcutta and arises out of proceedings initiated by the respondent assessee under Section 141, Calcutta Municipal Act, objecting to the assessment made in respect of premises No. 18/13 Dover Lane, Calcutta.
(2.) The principal objection raised on behalf of the assessee was that the assessment made would take effect from 1-7-1948 and not from 1-4-1946. For a proper appreciation of the point raised by the assessee reference need be made to the circumstances under which the present assessment was made.
(3.) The annual value of the premises in question was determined by the department under Section 127(a), Calcutta Municipal Act, with effect from the first quarter 1946-47 for the 6 yearly general revaluation of the Ward under Section 131(1) of the said Act. Objection was raised under Section 139 of the Act and the Deputy Executive Officer reduced the annual value from Rs. 1350 to Rs. 891 confirming the valuation under Clause (a) of Section 127. An appeal was taken to the Court of Small Causes by the assessee against that decision under Section 141 of the said Act. The learned Judge of the Court of Small Causes set aside the valuation holding that the valuation should have been made under Clause (b) and not under Clause (a) of Section 127. This judgment was passed on 13-12-1947. The Corporation of Calcutta accepted the decision and did not prefer any appeal to this Court.;