DEBASISH KAR GUPTA, J. - (1.) THESE writ applications are filed assailing a common order No. 2270 dated May 08, 2012 passed by the respondent No. 3. The impugned order was passed in compliance of the orders passed in connection with writ applications filed by the writ petitioners. These writ applications are filed by different hotel establishments who have been running their businesses from their respective places of business as disclosed in these writ applications.
(2.) THE respondent No. 2 issued individual demand notices to the petitioners raising demands towards property tax on the hotels and lodges run by the petitioners. The writ petitioners filed separate writ applications challenging the aforesaid demand notices. The above writ applications were referred to a Division Bench of this Court. A Division Bench of this Court disposed of all the writ applications setting aside the demand notices under reference as also directing the respondent Municipal Council to pass reasoned orders in the matter after giving opportunity of hearing to the Writ petitioners. Liberty was given to the writ petitioners to agitate all points with regard to their grievances before the respondent -Municipal Council.
(3.) THE operative portion of the above order is set out below: - "Whereas; the matter was finally placed in the Council meeting held on 20.3.2012. the Council after detailed deliberation and due consideration vide Resolution No. 34/MC/2012 dated 20.03.2012 was of the view that the method for calculating property tax in case of hotels/lodges etc. based on declared tariff and average occupancy was not only reasonable but also transparent. Since there are no circle rates for land and property in Port Blair, the method of calculation suggested by the petitioners cannot be adopted. If the property tax is calculated based on the covered area, it will not give the true rental value of the property which in case of a hotel depends on its location, facilities and branding of which room tariff is the best indicator. The earlier method of calculating property tax based on the tariff and occupancy revealed by the hotels is totally arbitrary, open to manipulation and leads to under reporting and consequent revenue loss to the Council. The method adopted by the Council Resolution dated 16.3.2010 is fair, equitable and reasonable. The contention that average occupancy factor of 0.65 is excessive can not be accepted because tourist arrivals, both domestic and foreign are increasing every year and hotels have full/ high occupancy several months of the year. However, with a view to encourage tourism and support hotel industry in the Islands, Council vide resolution No.34/MC/2012 date 20.3.2012 to give the following concessions temporarily: (1) Occupancy factor be taken as 0.40 instead of 0.65 and rental value calculated based on 75% of the declared tariff. (2) The following deductions under section 79 (b) (i), (ii) and (iii) of the Andaman and Nicobar Islands (Municipal) Regulation, 1994 may also be allowed: (i) 20% of the gross annual rental value on account of furniture let with the hotels and lodges. (ii) 10% of the balance of the gross annual rent after allowing the deductions (if any), under sub -clause (i) for cost of repairs and for all other expenses necessary to maintain the building. (iii) Where the land is let with a building, such deduction, not exceeding 20% of the gross annual rental value as may be considered reasonable on account of the actual expenditure (if any) annually incurred by the owner on the up keep of the land. Now, therefore; pursuant to the direction of the Hon'ble High Court Calcutta, Circuit Bench at Port Blair in the writ petitions mentioned in the forgoing paras and the resolution dated 20.3.2012 of the Port Blair Municipal Council, the property tax on Hotels and Lodges for the year 2010 -11 and onwards shall be levied in the aforesaid manner and paid by the hotels/lodges etc accordingly. Secretary Municipal Council [File No.30 -304/Tax/MC/Court Matter/ 2010 (PF -II)]" Being aggrieved by the impugned order these writ applications are filed.;