- (1.) The Court:- Initially the writ petition was filed challenging the assessment orders passed by the respondent No. 2 determining and/or revising and/or reassessing the annual valuation of premises No. 5, Surya Sen Street, Kolkata - 700 012.
(2.) The principal ground of attack is that the notices served on the petitioner are cryptic in nature and do not contain the full particulars and the materials upon which the decision can be arrived. In other words, it is contended by the petitioner that there is no reasons assigned before passing an order and therefore the order is bad being bereft of reasons. In the opposition the Corporation discloses the order sheets containing the recording of the findings by the assessing officer. The petitioner says that he had no knowledge of the notices on such facts until it is discovered by way of an affidavit before this Court.
(3.) The learned Advocate appearing for the petitioner appears to have laid his arguments on the merit of the impugned order and further says that there was no occasion either to reassess or revise or re-determine the annual valuation with retrospective effect from 4th quarter, 1995 onwards.;