I.P.MUKERJI,J. - (1.) The reference to the writ petitioner in this judgment will mean reference to the Calcutta Gujarati Education Society. The appellant No. 1 in the appeal APO 412 of 2015, which is the writ petitioner, is an assessee for property tax on premises No. 29, Pollock Street, Kolkata-1.
(2.) They question the authority of the Kolkata Municipal Corporation (hereinafter referred to as the respondent Corporation) to demand surcharge on property tax on and from 1st May, 2007 till 1st January, 2012. The writ petitioner contends that with effect from 1st May, 2007, Section 171 (4) of the said Act which provided for imposition of this surcharge was repealed. Section 232A was added in 2011 with effect from 1st January, 2012. Section 232A is very important and is set out below: "Certain provisions applicable prior to enactment of the Kolkata Municipal Corporation (Amendment Act, 2006 shall continue to be in force. - Notwithstanding anything contained in this Act, the provision of section 171, sub-section (1) of Section 174, Sections 175, 179, 180, 182A, 184, 185, 186, 189, 190, 191, 193, 197, 215, 217 and 221A which were in force immediately prior to the commencement of the of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Ben. XXXII of 2006), shall continue to be in force until final publication of the scheme under sub-section 1 of section 174 of this Act as amended by the Kolkata Municipal Corporation (Amendment) Act, 2006: Provided that the preparatory works under sub-section (1) of section 174 of this Act as amended by the Kolkata Municipal Corporation (Amendment) Act, 2006 leading to final publication of the scheme shall continue."
(3.) The writ petitioner says that the annual valuation could be revised but the respondent Corporation did have the right to levy surcharge on the property for the period 1st May, 2007 to 31st December, 2011. According to the respondent Corporation Section 171 continued till 31st December, 2011 and thereafter. The respondent Corporation could claim surcharge for this period.;