I.P. Mukerji, J. - (1.) Section 179 of the Kolkata Municipal Corporation Act, 1980 is the subject matter of interpretation, in this writ application. The said section provides for making of the annual assessment and revision thereof every six years.
(2.) The two provisos under Section 179 (2) of the said Act is the subject matter of interpretation. The two provisos are set out below: " provided that when annual valuation of any land or building has not be revised on the expiry of any such period for reasons to be recorded in writing, the previous annual valuation shall continue to remain in force until it is so revised: "Provided further that the Municipal Commissioner may, on the expiry of such period, revise the annual valuation of such land or building at any time and such revised valuation shall take effect from the beginning of the quarter from which the annual valuation would have been revised under this clause."
(3.) Mr. Banerjee has tried to interpret these two provisos in the following way. If the annual valuation has not been revised and the reasons for it recorded in writing, the previous annual valuation would remain in force. He argues that if there are no reasons for not undertaking a revision after six years, then the whole assessment would fall through. The valuation has to be taken as zero. Hence, the tax payable is also to be taken as nil.;