R.Bhattacharyya, J. - (1.) I have been addressed by the learned counsel appearing for the petitioner in connection with the application initiated under Article 227 of the Indian Constitution 1950 to set at naught the impugned order No.17 dated 5.9.97 directing the Tribunal to hear out the appeal being M.A.A No.210 of 1994 and pending decision in the appeal the operation of the impugned order be stayed.
(2.) After having heard the learned counsel for the petitioner, it appears, he has challenged the constitutionality of section 189 of the Calcutta Municipal Corporation Act, 1980 as it offends the basic structure of the Constitution.
(3.) In challenging the impugned order, the petitioner is emphatic that the Calcutta Municipal Corporation Act 1980 lays down the provisions for appeal, an appeal alone against an order of assessment for valuation being made by the executive and the decision will attain finality snapping of the valuable right accrues to an assessee. The deposit of the consolidated rate of Municipal taxes up to date could never be a ground for an appeal as it affects the very basis of the Constitutional rights available to an assessee. In the context, the impugned order is liable to be struck off the record to accord relief to an assessee affected by the assessment.;