- (1.) The present writ petitions have been filed by a large number of petitioners praying, inter alia :- a) To grant leave to the petitioners to present and move the present writ petition on behalf of such other owners of holdings and rate payers within Asansol Municipality who are aggrieved by the impugned Notification being Annexure 'A' to this petition. ai) Issue a writ of or in the nature of Mandamus commanding the respondents to cancel and/or quash the Notification being Annexure 'A' to this petition and further commanding the respondents their respective men, agent and subordinates not to give any effect or further effect to the impugned Notification being Annexure 'A' to this petition and further restraining the respondents their respective men, agent and subordinates from proceeding in any way or manner with the purported assessment of general valuation of land and building situated within the local limits of Asansol Municipality in any way or manner. b) Issue a writ of or in the nature of Certiorari commanding the respondents to certify and transmit the records of your petitioners' case to the learned Registrar appellate side of this Hon'ble Court or cause them to be produced at the time of hearing so that conscionable justice may be done by quashing the impugned Notification being Annexure 'A' to this petition. c) Declare that the provisions of the said Act of 1978 is ultra vires and the Central Valuation Board has no authority or competence to make valuation for the purpose of assessment of rates and taxes on holdings situated within the local limits of Municipal Corporation or any Municipality including Asansol Municipality. d) Issue a Rule Nisi in terms of above prayer. e) Make the Rule absolute after hearing the causes shown of if no cause is shown and/or to pass such other Writ, Order or Direction as to your Lordships may deem fit and proper. f) Grant an interim order restraining the respondents their respective men, agent and subordinate from giving any effect or further effect to the impugned Notification being Annexure 'A' to this petition as well as from taking any steps for punishment of ratepayers and further restraining the respondents their respective men, agent and subordinates from proceedings in any way or manner with the purported assessment of general valuation of lands and buildings situated within the local limits of Asansol Municipality till the hearing of the instant Rule. g) Grant Cost.
(2.) It is stated in details that the petitioners are all owners of holdings as mentioned in the cause title of the writ petition and they are all ratepayers in respect of their respective holdings. They are aggrieved by and dissatisfied with the same set of facts and since they have common grievances, the present petition has been filed in the representative capacity. It is placed on record that S. 128 of Bengal Municipal Act of 1932 provides that annual value of holding shall be deemed to be gross annual rental at which the holdings may reasonably be expected to let out less in the case of a building, allowance of 10% for repairs and for other expenses necessary to maintain the building. As per the said Section where gross annual rental cannot be determined, recourse may be had to an alternative method for assessment of the annual valuation by calculating the value of the building or buildings on such holdings at the time of such assessment plus a reasonable ground rent for the land taking percentage not exceeding 9% on the total value of the building. There is reference of S. 133 of the said Act providing that when it has been decided to impose consolidated rate to be assessed on the annual value of the buildings the Commissioners of the said Municipality shall cause a valuation list to be prepared on the annual value of the building within the Municipality by the assessor or if there is no assessor among their own officers, by a person possessing the prescribed qualification to be appointed by the Commissioners at a meeting as assessors for the purpose of preparing the valuation list on such salary with such establishment as may be fixed by them. It is also provided that the assessors shall determine the annual valuation of all holdings within the local limits of the Municipality in the manner provided in Chapter V and enter such value in the valuation list. Before the Amending Act of 1980 came into force, S. 145 of the Act of 1932 empowered the Commissioners of the Municipality to appoint an Assessor and in case of failure on the part of the Commissioners to make such appointment. S. 146 empowered the State Government to appoint Assessor. But the Bengal Municipal (Amendment) Act of 1980 provided deletion Ss. 145 and 146 of the Act of 1932. The grievances of the petitioners are that the respondent No. 2 Central Valuation Board, West Bengal, has acted illegally and the issuance of the notification is not lawful and bona fide. It is contended that the purported authority to make general valuation for the purpose of making assessment of rates and taxes under the Bengal Municipal Act, 1932 is wholly unwarranted and cannot be sustained in view of the fact that the general valuation cannot be the basis of the assessment of rates and taxes. There is no scope for making general valuation of land and buildings under Act, 1932 and not sustainable. The entire scheme of the Act, 1978 had not determination of the general valuation of land and buildings is arbitrary and void and the petitions regarding the review is vitiated due to the fact that no guideline has been provided for disposal of review application.
(3.) Developing all these points with certain detailed facts as averred in the writ petitions, the petitioners have prayed the reliefs as indicated above.;