- (1.) The Appellant is the Assessee and the appeal is directed against an order passed by the Judge, Sixth Bench, Court of Small Causes, Calcutta, in a Municipal Appeal case filed by the Assessee.
(2.) The facts giving rise to the present appeal may thus be stated in brief. Premises No. 28, Karbala Tank Lane, were the subject-matter of the last general revaluation which took effect from the third quarter of 1950-51. This assessment was made in accordance with the provisions of the Calcutta Municipal Act, 1923, which was repealed and substituted by the Calcutta Municipal Act, 1951, which came into operation on May 1, 1952. The premises consist of 2 cottas 14 chitaks of land and a structure standing thereon.
(3.) The assessing department of the Calcutta Corporation valued the land at Rs. 4,800 per cotta and the structure at Rs. 19,717. An objection having been preferred by the Assessee, the Special Officer who heard the objection reduced the value of the land to Rs. 3,500 per cotta and the valuation of the structure to Rs. 15,184.;