- (1.) The appellants herein are the co-owners of the premises No. 145, Rash Behari Avenue, Kolkata 700 019 which is a ground plus four storied building. Being aggrieved by the notices of demand dated 2nd April, 2014 and 19th June, 2014 respectively and also by the letter of intimation dated 2nd February, 2014 showing outstanding of the property tax for certain quarters as mentioned therein and on account of failure to consider the objections as mentioned in the letter of the learned advocate of the appellants herein dated 12th March, 2014 and further being aggrieved by the steps taken by the respondent Kolkata Municipal Corporation Authorities to realise property tax on disputed annual valuation, appellants herein filed a writ petition being W.P. No. 27528 (W) of 2014.
(2.) Challenging the order dated 18th October, 2014 passed by the Hearing Officer-VI confirming the order of annual valuation as passed by the then Hearing Officer-VI dated 16th February, 2013 for different periods in respect of the premises in question and being aggrieved by the steps taken by the respondent Kolkata Municipal Corporation Authorities to realise the property tax of the said premises on the basis of the annual valuation as determined on 16th February, 2013 and confirmed by the present Hearing Officer-VI, subsequently another writ petition being W.P. 31738 (W) of 2014 was filed. Both the writ petitions were dismissed by two separate orders passed by a learned Judge of this Court on 3rd June, 2015 on identical ground namely, for not resorting to the provisions of statutory appeal. While dismissing the writ petitions, learned single Judge did not go into the merits of the controversy in view of the availability of the statutory appeal under the provisions of Section 189 of the Kolkata Municipal Corporation Act.
(3.) Challenging both the orders, two separate appeals were preferred by the appellant herein. Both the appeals and the connected applications were heard analogously by this Bench since the facts are similar and issues involved therein are identical in nature.;