S.K. Datta, J. - (1.) This is an appeal against the judgment and order passed by Sabyasachi Mukherji, J. dated May 19, 1971 discharging the Rule Nisi obtained by the petitioner appellant. The petitioner filed an ap-plication under Article 226(1) of the Constitutibn praying histeralia for a writ on the respondent Corporation of Calcutta calling upon them not to give effect to the assessment of annual valuations made in respect of the Bustee No. 12, Bedford Lane, Calcutta with effect from 2nd quarter of 1954-55, 2nd quater of 1960-61 and also to the notice dated December 29, 1967 enhancing the annual valuation of the bustee from 2nd quater of 1966-67. This application was originally dismissed on July 28, 1969 and on appeal the Appeal Court issued Rule Nisi on June 5, 1970. The Rule which was thereafter discharged by the impugned order.
(2.) In regard to the assessment of annual valuation taking effect from 2nd quarter of 1954-55 and also from 2nd quarter of 1960-61. it appears that the petitioner had knowledge of the relevant assessments at least on or about December 17, 1965. The petitioner however moved this court after a long lapse of time only in 1969 without availing himself of the remedies available under the Act or otherwise. Accordingly we are of opinion that the petitioner is not entitled to any relief in respect of those assessments on his application in constitutional writ jurisdiction.
(3.) As regards the notice of December 29, 1967 of fresh assessment enhancing the earlier valuation, the petitioner's objection is that the word 'rate' has acquired a special meaning by judicial decisions as being the annual value of land and building on basis of rent actual or notional. Section 165 of the Calcutta Municipal Act, 1951 (hereinafter referred to as the said Act) which is the charging section, limits the liability of the owner to the rent received by him; accordingly, it is contended, section 202 of the said Act cannot authorise the Corporation to realise from the owner of the land a larger sum on basis of rent of huts to which the owner of the huts are only entitled.;