HARISH TANDON, J. - (1.) This is an application for restoration of the writ petition which was dismissed for default on 26th September, 2016. After perusing the averments made therein and the submissions advanced on behalf of the respective parties, this Court finds that the petitioner was prevented by sufficient cause in not appearing on the said date when the matter was dismissed for default. The application is, thus, allowed. The writ petition is restored to its original file and number.
(2.) After the restoration of the writ petition, the same is taken up for final disposal. The challenge is made to a notice of demand dated 1st October, 2003 by which the annual valuation of the property w.e.f. 2nd quarter 1988-89 was enhanced. Further relief in the form of cancellation of the rate card and consequently issuance of the supplementary bills are also a subject-matter of challenge in the instant writ petition.
(3.) Admittedly, the petitioner is the owner of the land and building situated at premises no.20A, Nalin Sarkar Street, Kolkata - 700 004 and is used for residential purposes. The petitioner alleges that in March 1991 he came to know that the annual valuation of the premises has been astronomically increased four times w.e.f. 1st quarter 1984-85 allegedly on the ground of increase in rent since last valuation. Subsequently, a notice was issued for general valuation of the property w.e.f. 2nd quarter 1988-89. The petitioner filed a petition before the Hearing Officer and the dates were fixed from time to time. The petitioner alleges that without letting the petitioner know about the fate of such objection, a rate card is issued upon the petitioner depicting that the annual valuation is increased with effect from the said quarter and subsequently the supplementary bills are raised upon the petitioner demanding the payment of the tax on the basis of the said annual valuation.;