- (1.) The question that falls for determination in this appeal is whether the revision of the annual value of land and building in premises No. 194 Harish Mukherjee Road under 127(6) of the Calcutta Municipal Act (Act III of 1923) by a Special Officer before the expiry of the period of six years from the date of the previous valuation is valid. The immediately preceding valuation came into operation on January 1, 1946, and the disputed valuation is to have effect from October 1, 1950. Under Section 131(2) of Act III of 1923 which shall hereinafter be referred to as the parent Act, the annual value of land and building once made by the Executive Officer is to remain in force for a period of six years and may thereafter be revised by him at the termination of every successive period of six years. The Calcutta Corporation was temporarily superseded by West Bengal Act VIII of 1948 which came into operation on March 24, 1948, and though originally intended to remain in force till March 31, 1949, its life was subsequently extended to April 30, 1952. By this Act, the powers, duties and functions of the Councillors, Aldermen, Mayor, Deputy Mayor, Corporation and committees of the Corporation vested in an officer described as the Administrative Officer, and the powers and duties of Executive Officers were made subject to the control and revision by the Administrative Officer. Section 7 of Act VIII of 1948 requires the Administrative Officer to do, amongst other things, such acts, as in the opinion of the Provincial Government, are necessary in the interest of the rate-payers of the Corporation and as the Provincial Government may, from time to time, direct. By a notification, dated November. 22, 1948, and published in the Calcutta Gazette on November 25. 1948, the Provincial Government directed the Administrative Officer to revise the valuation of land and building of all the wards of Calcutta. That notification runs as follows: No. L.S.G.IC/84/48-22nd November, 1948. Whereas in the opinion of the Provincial Government revision of the annual value of lands and buildings in all wards of Calcutta for the purpose of assessment of the consolidated rate on the lands and buildings is necessary in the interest of the rate-payers; Now, therefore, in exorcise of the power conferred by Section 7 of the Corporation of Calcutta (Temporary Supersession) Act, 1948 (W. Ben. Act VIII of 1948), the Governor is pleased to direct the Administrative Officer of the Calcutta Corporation to revise the annual value of lands and buildings in all wards of Calcutta for the purpose of assessment of consolidated rate of the lands and buildings notwithstanding the currency of the period of assessment of the lands and buildings as prescribed in Section 131 of the Calcutta Municipal Act, 1923.
(2.) So far as the present case is concerned, this notification had no legal effect, because under Section 131(2) of the parent Act, as it stood on the date of notification, nobody had any power to revise the valuation before the expiry of six years from the commencement of the previous valuation. The notification, therefore, directed the Administrative Officer to do something which he could not legally do. As soon as this mistake was discovered, West Bengal Act XXVIII of 1950 was passed and its object inter alia was to authorise the Provincial or State Government at any time between the commencement and expiry of West Bengal Act VIII of 1948 to direct that the annual value of land and building of any ward or wards be revised by the Executive Officer. This object was achieved by introducing Sub-Section 1(a) in Section 131 of the parent Act by Section 26 of the amending Act. West Bengal Act XXVIII of 1900, however, came into operation on April 12, 1950, and so it would not validate the notification, dated November 22, 1948. For that reason Section 2G was given retrospective effect and it was provided by Section 1(2) that Section 26 should be deemed to have come into operation on the date of commencement of West Bengal Act VIII of 1948, i.e., on March 24, 1948. The State Government, accordingly took power to revise the valuation during the currency of the period specified in Section 131(1) of the parent Act for the first time on April 12, 1950. But by appeal fiction this power related back to March 24, 1948. Even this legal fiction was not sufficient to authorise the Executive Officer to revise the valuation under the notification dated November 22, 1948, because the notification was a direction upon the Administrative Officer who was a totally different person from the Executive Officer. Accordingly, another legal fiction had to be resorted to by introducing an interpretation clause in Section 26(6) of the West Bengal Act XXVIII of 1950 to the effect that any direction given by the Provincial or State Government upon the Administrative Officer under Act VIII of 1948 before the coming into operation of Act XXVIII of 1950 to revise the valuation of land and building of any ward, shall be deemed to be a direction upon the Executive Officer under Act XXVIII of 1950.
(3.) The Special Officer Shri Mahendra Kumar Ghose who revised the valuation in the present case, was appointed on February 14, 1949, and he derived his authority to do so under an order of the Executive Officer dated June 22, 1949, by which the Executive Officer delegated his power to the Special Officer under Section 12(3) of the parent Act. That order runs as follows: Special Officer, General Revaluation, is authorised to exercise the powers and functions vested in C.E.O. (Chief Executive Officer) except Section 140 under Chapter X of the Calcutta Municipal Act for purposes of General Revaluation. (See ex. D).;