- (1.) The writ petitioners have challenged the Orders dated March 27, 2012 and July 11, 2012 passed by the Corporation authorities refusing to grant 25 per cent and stating that the flat of the writ petitioners has been assessed on the date of the completion certificate. According to the writ petitioners they did not receive the Order dated March 27, 2012 and that the reasons given in the Order dated July 11, 2012 are contrary to the provisions of Sections 171(5) and 178(5) of the Kolkata Municipal Corporation Act, 1980. The writ petitioners claim that they are entitled to receive rebate as provided under Section 171(5) of the Kolkata Municipal Corporation Act, 1980. The writ petitioners also claim that they should be assessed for the quarter following the receipt of the completion certificate.
(2.) Mr. N.K. Poodar learned Senior Advocate for the writ petitioners submit that, the writ petitioners are not challenging the annual valuation for the relevant quarter. The writ petitioners being entitled to rebate in accordance with Section 171(5) of the Kolkata Municipal Corporation Act, 1980 must be given such rebate. The writ petitioners have purchased a flat. The completion certificate of such flat is dated December 31, 2005. Referring to Section 171(5) of the Act of 1980 it is submitted that, a newly constructed building becomes assessable for property tax from the quarter following the date of issue of the occupancy certificate. The writ petitioners did not receive the occupancy certificate dated December 31, 2005 on the same day.
(3.) There is nothing on record to demonstrate that, the occupancy certificate dated December 31, 2005 has been served upon the writ petitioners on the date of the occupancy certificate. The words "the date of issue" has to be read to mean "served". On the interpretation of the word "issued" Mr. Poddar relies upon (SC) (Commissioner of Wealth Tax v. Kundan Lal Behari Lal, 1975 99 ITR 581).;