- (1.) The appellants herein are the joint owners of the premises being No. 1, Pratap Ghosh Lane, Kolkata 700 007. The said appellants filed a writ petition before this Court, challenging the legality and validity of the orders passed by the Hearing Officer concerned of the Kolkata Municipal Corporation who revised the annual valuation in respect of the premises in question by the orders dated 9th April, 2007 for the periods of Second Quarter 1985-1986, Second Quarter 1991-1992, Second Quarter 1997- 1998 and Second Quarter 2003-2004. By the aforesaid orders dated 9th April, 2007 Hearing Officer XI, Calcutta Municipal Corporation enhanced the annual valuation of the aforesaid premises. The appellants herein also challenged the jurisdiction of the Hearing Officer concerned in the aforesaid writ petition. The said writ petition was however, dismissed by the learned Single Judge upon holding that the order passed by the Hearing Officer had become final under Section 190 of the Calcutta Municipal Corporation Act, 1980 and the same therefore, cannot be unsettled at this stage. There is no dispute that challenging the orders passed by the Hearing Officer on 09/04/2007, the appellants herein filed appeals before the Calcutta Municipal Assessment Tribunal but did not make any deposit of property tax as per revised valuation.
(2.) The aforesaid appeals were duly registered before the learned Tribunal and were serially numbered.
(3.) It has been submitted on behalf of the appellants that the said appellants came to know that Rs. 11,66,704/- with interest and penalty is to be deposited to the Kolkata Municipal Corporation in order to get the appeals entertained.;