- (1.) THIS appeal is directed against an order passed by the Subordinate Judge, First Court at Howrah, in exercise of his jurisdiction under section 141 of the Calcutta Municipal Act, 1923, as extended to the Howrah Municipality. By the aforesaid Order, certain objections by the respondent, Calcutta Electric Supply Corporation Ltd. against re-assessment of valuation of certain premises were upheld. Certain provisions of the Calcutta Municipal Act, 1923, (Bengal Act III of 1923) have been made applicable, with modifications, to the Municipality of Howrah, by the Government, in exercise of its power under section 541 (2) of the Calcutta Municipal Act. 1923. This appeal is governed by the provision of the Calcutta Municipal Act, 1923, as extended to the Municipality of Howrah, hereinafter referred to for the sake of brevity as "the Act. "
(2.) ADMITTEDLY, the respondent, Calcutta Electric Supply Corporation Ltd. is the owner of a plot of land, measuring 2 B-18k-12ch. together with separate structures thereon, which is numbered separately as premises No. 433 and 433/1, Grand Trunk Road (North ). At one time premises No 433 had been let out by the respondent company to a tenant, who continued in occupation till September, 1950. At the time of general re-valuation, effective from 3rd quarter 1918-49, the two premises had been separately assessed to municipal tax, in the manner hereinafter appearing. Premises No. 433 Grand Trunk Road (Let out to a tenant @ Rs. 500 per month) JUDGEMENT_32_TLCAL0_1958Html1.htm . JUDGEMENT_32_TLCAL0_1958Html2.htm . JUDGEMENT_32_TLCAL0_1958Html3.htm .
(3.) AFTER the tenant in occupation of premises No. 433 Grand Trunk Road, left, the respondent Company claims to have gone in possession of premises No. 433 Grand Trunk Road itself and to have effected physical amalgamation of the two premises. At the time of the general re-valuation to be effective from the 3rd. quarter, 1953-54, two notices under section 136 of the Act, both dated the 26th. May, 1953, were served on the respondent Company, calling upon the respondent Company to furnish return of value of land and building in respect of the two premises No. 433 and 433/1, Grand Trunk Road. S. K. Sawday and Co. acting as agent for the respondent Company, filed one consolidated return, in respect of both the premises No. 433 and 433/1, Grand Trunk Road. Along with the return S. K. Sawday and Co. addressed a letter (Ex. A), dated the 9th. July 1953, to the Assessor, Howrah Municipality of which the relevant portions are quoted below: "re: 433 and 433/1. G. T. Road, Howrah. Kindly amalgamate both the premises as these are being now occupied entirely by our clients Messrs. Calcutta Electric Supply Corporation Ltd. Enclosures (1) Return. (2) Site plan showing holdings to be amalgamated. ";