- (1.) In this writ petition, the petitioners have prayed for quashing of the impugned notices of hearing issued by the Municipal authority under Section 184(3)/Section 184 (4) of the West Bengal Act LIX of 1980 being annexures 'P-P and 'P-4' to this writ petition on the ground of vagueness and/or lack of material particulars.
(2.) The petitioners are the occupiers of Flat No. 6C on the 6th Floor, Tower-C at premises No. 96 Gardenreach Road, Kolkata-700023, the possession of which was given to the petitioners by the owners thereof pursuant to an agreement for sale entered into between the petitioners on the one hand and the owners of the said flat, viz., M/s. Steel Products Ltd. and M/s. Rishab Exports Ltd. on the other hand.
(3.) The assessment of the said flat was made for the first time by the Municipal authority with effect from the 2nd quarter 2003-04. Hearing notices under Section 184 (3)/Section 184 (4) of the West Bengal Act LIX of 1980 (hereinafter referred to as the said notice) were served upon the petitioners. It appears from the said notices being annexures 'P-1' and 'P-4' to this writ petition that the annual valuation of the said premises with effect from 2nd quarter 2003-04 was assessed by the Municipal authority at Rs. 42,360/- by applying the mode of assessment as specified in the Ground being Item No. iii overleaf.;