Chakravartti, C.J. - (1.) This is an appeal from an order of Sinha, J., dated 27-7-1955, whereby the learned Judge quashed an order of assessment in respect of a property owned by the respondent and gave certain consequential directions.
(2.) The appellant is the Corporation of Calcutta. The premises concerned is situated in an area which appertained formerly to what was once the Tollygunge Municipality. It appears that in the year 1951, there was a general assessment and in the course of that assessment, the respondent's property which is Premises No. 46 Izazatulla Lane was assessed to a valuation of Rs. 270/-. The Tollygunge Municipality was superseded by an order of the State of West Bengal on 26-11-1951, for the period of one year, but the period of supersession was subsequently extended from time to time. Upon superseding the Municipality, the State of West Bengal appointed one Shri Priya Nath Bose to be the Administrator and to exercise all the powers and discharge all the duties which might be done by the Chairman and the Commissioners of the Municipality, whether at a meeting or otherwise. The Administrator, upon assuming office, made special arrangements for a public exhibition of the new assessment lists and those were exhibited on 2-1-1952. The respondent who was dissatisfied with the assessment made upon his property filed an objection before the Administrator under Section 148 Bengal Municipal Act, That objection was filed on 30-1-1952 and was disposed of on 21-5-1952. The Administrator gave effect to the respondent's objection to a certain extent and reduced the valuation from Rs. 270/- to Rs. 240/-.
(3.) It is said that in July, 1952, there was a numerously signed representation submitted to the Municipality by which objections were taken to the valuations of properties of several persons. So far as the respondent is concerned, he served on the Administrator a solicitor's notice on 19-12- 1952, but having obtained no relief, moved this Court under Article 226 of the Constitution on 12-1- 1953. Shortly thereafter, the area which was previously under the jurisdiction of the Tollygunge Municipality came to be merged in the territorial jurisdiction of the Calcutta Corporation by virtue of the provisions of Section 594, Calcutta Municipal Act, 1951 and a notification issued thereunder. The merger took place with effect from 1-7-1953. It was then that the Corporation of Calcutta was substituted in the records of these proceedings in the place and stead of the Administrator of the Tollygunge Municipality and that is how the Corporation came to be interested in the matter.;