- (1.) In this writ application the Board of Trustees for the Port of Kolkata (hereinafter referred to for short as KPT) is the petitioner and challenges the revaluation and reassessment of the property tax in respect of one of its properties located at Holding No.- 456, Ward No.-10 under the Diamond Harbour Municipality commonly being used as an Inspection Bungalow (hereinafter referred to for short as the said property).
(2.) The writ petition was filed in the year 2005 and the challenge is in respect of the reassessed bill effective from the 2nd quarter of 1997- 98 till the 4th quarter of 2003-04 totalling an amount of Rs. 1, 42, 371/- at the rate of Rs. 5181/- per quarter. KPT complains of an arbitrary revision from the earlier assessed tax of Rs. 270/- per quarter thereby resulting in an unreasonably steep hike in the tax rate. KPT also complains of breach of the principles of natural justice in the process of revaluation/reassessment of the property tax.
(3.) Affidavits to the writ petition were filed pursuant to directions of this Court on behalf of the West Bengal Valuation Board (hereinafter referred to for short as the Valuation Board) and on behalf of the Diamond Harbour Municipality (hereinafter referred to for short as the Municipality).;