R.P.Mookerjee, J. - (1.) This appeal is directed against an order passed by the Court of Small Causes cancelling an intermediate valuation fixed by the Corporation of Calcutta under Clause (c) of Sub-section (2) of Section 131, Calcutta Municipal Act (Act 3 of 1923).
(2.) The premises in question is No. 199, Park Street. This had originally been let out at Rs. 300/- per month when the last general revaluation had been given effect to from the third quarter of 1946-47. From the first quarter of 1947-48 there was an intermediate revaluation on the ground that there had been substantial additional structures put up, and the annual value was fixed on the basis of Rs. 330/- per month being the fair rent of the premises. With effect from the fourth quarter of 1947-48, the Corporation proceeded to revalue the 'entire' premises on the allegation that there had been subsequent to the previous intermediate revaluation substantial improvements effected. On this occasion, the annual value has been fixed by the Corporation on the basis of a monthly rental of Rs. 700/-. For the general revaluation as also for each of the two succeeding intermediate valuations the Corporation allowed a deduction from the amount of the gross rental value to two ten per cents. As to why it was so done does not appear from the records before us. On the assessee's own case, the tenant pays the occupier's share of the taxes.
(3.) The assessee appealed to the Court of Small Causes, and raised various objections. The learned judge has came to the conclusion that the structural alterations effected were not in respect of an existing building but in reality new constructions. Even if they were taken to be 'alterations', they were not substantial ones. Further, in any view of the case, the new annual value, fixed by the Corporation on the basis of a rental of Rs. 700/- per mensem was an exorbitant one, unsupported by any evidence on the record. The entire regulation has been cancelled.;