- (1.) Heard the learned Advocates for the parties.
(2.) The facts of the case, very briefly, are as follows: That the petitioners claim to be the owner of municipal premises No.40, Shakespeare Sarani, Calcutta-17 (hereinafter referred to as the said premises) and the said premises has been leased out to one Palia Devi Bhagat at Rs. 2,500/- per month. According to the petitioners the said premises is a two-storied building with vacant land and the annual valuation of the same was assessed under section 174(1) of the Calcutta Municipal Corporation Act, 1980 at Rs. 50,000/- w.e.f. 4th quarter 1990-91 and the valuation was fixed at Rs.25,000/- for residential portion and Rs.25,000/- for non-residential portion. According to the petitioners the respondent authorities proposed to assess the annual valuation of the building at Rs.1,69,000/- from the 4th quarter, 1996-97 and the petitioners filed objection. The petitioners case is that the hearing took place and by order dated 06.08.1998 the respondent authorities assessed the annual valuation of the said premises at Rs. 1,69,000/-. The respondent authorities assessed Rs.1,39,000/- for the residential portion and Rs.30,000/- for the non-residential portion and it appears that the respondent authorities assessed the land at Rs. 2,00,000/- per cottah. The petitioners challenged the said order dated 06.08.1998 before the Municipal Assessment Tribunal and the Municipal Assessment Tribunal by order dated 25.11.2002 assessed the annual valuation of the said premises at Rs.1,55,560/- w.e.f. 4th quarter, 1996-97. It appears that the Municipal Assessment Tribunal found that the hearing officer concerned had assessed vacant land separately and the premises is in a posh area. The said Municipal Assessment Tribunal also found that the rent comes to Rs.12,330/- per month for both residential and non-residential portions and such fact has not been denied by the petitioners herein. According to the said Municipal Assessment Tribunal the annual valuation of the building portion came to Rs.1,33,164/-. It further appears that the said Municipal Assessment Tribunal took the valuation of the land at Rs.40,000/- per cottah and the annual valuation of the land thus came to Rs. 22,400/-. According to the said Municipal Assessment Tribunal the total annual valuation of the said premises came to Rs.1,55,564/-, which was rounded of at Rs.1,55,560/-.
(3.) That challenging such order dated 25.11.2002 passed by the Municipal Assessment Tribunal, the petitioners filed the present application under Article 227 of the Constitution of India.;