I.P. Mukerji, J. - (1.) Section 192 of the Kolkata Municipal Corporation Act, 1980 is an extraordinary provision. Under it, the Municipal Commissioner seems to have unlimited power to inter alia change the assessment of a land or building on the ground that it was made erroneously or that fraud, mistake or accident prevented its proper assessment.
(2.) I set out Section 192 (1) (vi) of the said Act, which is relevant in this case: 192. Amendment of Municipal Assessment Book- (1) Notwithstanding anything contained in section 190 the Municipal Commissioner may, it any time, amend the Municipal Assessment Book- (vi) by altering the assessment on the land or building which has been erroneously valued or assessed through fraud, mistake or accident, in which case such alteration shall take effect from the date such erroneous valuation or assessment took effect.
(3.) The writ petitioner wants this court to reopen an assessment made much more than 20 years ago.;