Subrata Talukdar, J. - (1.) Party/parties are represented in the order of their name/names as printed above in the cause title.
(2.) The point of the challenge in this writ petition relates to the revision of the Annual Valuation (for short 'AV') of the premises in issue on the basis of a purported acceptance/consent given on behalf of the petitioner nos. 1 and 2/companies/assessees/registered owners of the said premises in issue.
(3.) Mr. Chatterjee, learned Counsel for the petitioners, submits that the Inspection Book (for short 'IB') of the respondents/Kolkata Municipal Corporation (KMC) revising the AV (supra) to a steep Rs. 5 lakhs with effect from 02/13-14 records the purported no-objection of the authorised representative of the petitioners to such revision. Mr. Chatterjee argues that notwithstanding the no-objection as recorded in the IB (supra) read with the declaration on behalf of the petitioner nos. 1 and 2 by their authorised representatives/ Directors, no annual valuation could be revised beyond and against the clear statutory prescription of the Kolkata Municipal Corporation Act, 1980 (for short 'the KMC Act).;