Binayok Nath Banerjee, J. - (1.) The petitioner company is the owner of 17 premises numbered as 21, 23, 25A, 25B, 27A, 27B, 29, 31, 33, 35, 37, 39, 43, 45, 47, 55 and 57, Park Street, Ward No. 53, in the town of Calcutta.
(2.) The petitioner says that there was a general revaluation of all lands and buildings in Ward No. 53, made some time prior to June 26, 1954, and the fact was notified in the press. As a result of the general valuation, the petitioner says, the previous valuation came to an end.
(3.) With effect from the second quarter 1954-55, the then assessor to the respondent Corporation amalgamated the different premises of the petitioner in the following manner and also imposed the following annual values thereon : (a) Premises Nos. 21 and 23, Park Street, into one premises numbered as 21, Park Street, annual value Rs. 23,722/-. (b) Premises Nos. 25A, 25B and 27A, Park Street, into one premises numbered as 27A, Park Street ; annual value Rs. 2, 17,023/-. (c) Premises Nos. 29, 31, 33, 35, 37, 39, 43, 45, 55 and 57, Park Street, into one premises numbered as 29, Park Street ; annual value Rs 79,097/-.;