HARISH TANDON,J. - (1.) The Petitioner has not only challenged the hearing notices issued by the competent authority proposing to enhance the annual valuation of the property in question but also challenged the final order of the Hearing Officer determining the annual valuation for the purpose of ascertaining the property tax laviable on the premises owned by the Petitioner.
(2.) The Petitioner claimed to be the owner of the municipal premises number 17, Shyama Prasad Mukherjee Road, Kolkata - 700 025. A letter dated 11th September, 2014 was issued upon the Petitioner No. 1 by the Assistant Assessor Collector (South) of Kolkata Municipal Corporation proposing to revise the annual valuation due to induction of a tenant by the Petitioner at the said premises. Thereafter, three hearing notices were served upon the Petitioner under Section 183(3) / 184(4) of the Kolkata Municipal Act, 1980 indicating the proposed annual valuation and invited the objection from the Petitioner before the Hearing Officer on 15th December, 2014.
(3.) It is an admitted fact that they appeared before the Hearing Officer and filed the objection on multiple grounds. The Hearing Officer concluded the hearing and subsequently determined the annual valuation, as a consequence whereof, a letter of intimation dated 21.04.2015 was served upon the Petitioner No. 1.;