Ronojit Kumar Mitra, J. - (1.) The Court:- Whether Section 189(6) of the Calcutta Municipal Corporation Act, 1980 is unconstitutional or not falls for consideration in this appeal.
(2.) The petitioner is a lessee of premises No. 5-B, Lenin Sarani, Calcutta. It granted a sub-lease of a portion of the premises wherein a theatre known as 'Opera Cinema' owned by a partnership firm is run. The appellant was served with a notice under Section 184 (3) of the Calcutta Municipal Corporation Act in May, 1996 asking him to pay the assessed consolidated rate of revision of the Annual Valuation of the premises, which had been fixed at Rs. 2,28,130/- for a period of six years. An objection thereto was filed by the petitioner wherein it was alleged that in absence of any increase in rents received from the tenants the enhanced valuation was unjust and arbitrary. By an order dated 19th November, 1996 the hearing officer rejected the said, objection.
(3.) The appellant contended that although he was desirous of preferring an appeal against the said order dated 19.11.1996 he was prevented from doing so in view of the onerous conditions contained in Section 189(6) of the said Act, in terms whereof no appeal is to be entertained unless the consolidated rates in respect of land or building for the period ending on the date of presentation of the appeal on the valuation determined under Section 188 had been deposited and further the appeal abate would unless such consolidated rate was continued to be deposited till the appeal was finally disposed of.;