Dipak Kumar Sen, J. - (1.) The petitioners, in the instant case, seek to impugn enhancement of Municipal rates in respect of two holdings of Rampurhat. It is alleged that the objections were filed against the enhanced valuation. It is further alleged that the Administrator-in-Charge of the Municipality at that time, did not hear the petitioners and rejected the application for reconsideration arbitrarily without taking any evidence. It is also alleged that the order rejecting the application was never served on the petitioners.
(2.) In the affidavit filed on behalf of the Municipality, it is submitted that the said application for reconsideration was rejected ex parte as no one appeared on behalf of the petitioners. No copy of this order has been annexed to the affidavit. This submission is made on the basis of records of the Municipality. Such records have not been produced to show if any order was in fact passed rejecting the application of the petitioners and if so, whether such order was served on the petitioners. The petitioners contend that in the absence of any such order they were unable to agitate the matter before the appellate authority.
(3.) In that view of the above, I dispose of this application by directing the Municipal Authorities to reconsider the objection of the petitioners in the proper Tribunal and till the same is done, not to impose on the petitioners tax at the enhanced rate. Petitioners undertake to continue to pay tax at the old rate and in the event the matter is ultimately decided against them, they will pay the arrear taxes on the basis of the enhanced rate. There will be no order as to costs.;