- (1.) THE six petitioners in this writ petition dated August 28, 2008 are aggrieved by orders made by the hearing officer of the corporation in the assessment proceedings initiated for determining annual values of the properties in question effective from the third quarter of 1973-74 upto the third quarter of 2003-04.
(2.) ANNUAL values for the period were determined by the municipal commissioner, apparently, in terms of section 179 of the Kolkata Municipal Corporation Act, 1980. It is said that notices under section 184 were issued and the owner of the properties contested the proceedings before the hearing officer.
(3.) THE case of the petitioners is this. Flats in the buildings constructed on the lands were purchased by them, and thereafter they submitted their respective applications seeking mutation of the assessment records of the corporation. The requisite mutation fees were paid by them on October 13, 2003. Keeping the applications pending, the corporation issued the section 184 notice dated December 23, 2003 with respect to determination of annual values effective from the third quarter of 1973-74. That notice was issued in the name of the erstwhile owner of the properties. Then the corporation issued the section 184 notice dated August 9, 2005 regarding determination of annual value effective from the third quarter of 2003-04. As a result, they did not get any opportunity to submit their objections to the proposed annual values, and to contest the matters before the hearing officer who was to adjudicate and determine the values.;