- (1.) The Court: These appeals arise out of a common judgment and order passed by a learned single Judge of this court in Writ Petition No. 2281 of 1996, whereby and whereunder the petitioners' writ petition questioning the orders of revision in valuation of the premises dated 27.8.1996 as contained in annexure 'F' to the writ application were allowed.
(2.) The basic fact of the matter is not in dispute. The petitioners are residents of separate flats situated in a multi-storeyed building at premises No. 14, Ballygunge Park, Calcutta-19.
(3.) From annexure 'A' to the Writ Application it appears that one Mr. Aditya Kanoria, who is said to be the original owner of the land and the building, had furnished the details as regards the Floor No., Unit No., Name and Address of the Occupier, the Unit Area Sq. Ft. including Common Areas, Value of Agreements (Rs.), Dates of Agreements, Dates of Registration of Land, Date of Possession, Accommodation Type, Car Parks, Drivers' Quarters/Stores, etc. of the flats occupied by 21 persons. Pursuant to or on the basis of the said details furnished by the said Sri Kanoria, the Calcutta Municipal Corporation had assessed 21 Owners of flats separately and pursuant whereto a notice as contained in annexure 'C' to the writ application had been issued. In the grounds of revision mentioned in the said notice, it is stated that the same was done as 'a new value of the new buildings on mutation and apportionment on estimated yearly reasonable rental value less statutory allowance of repairs with effect from March 1995-96. The petitioners filed objections to the said notice on or about August 21, 1996, as contained in annexure 'D' to the writ application wherein no challenge was thrown as regards the orders of mutation. Even the authority of the Calcutta Municipal Corporation to make annual valuation in respect of each flat separately had not been questioned. Upon giving an opportunity of hearing, the valuation so made was reduced by the Hearing Officer by the impugned order dated 27.8.1996, as contained in annexure 'F' to the writ application. Fourteen out of 21 of the occupiers of the flats without preferring any appeal as against the said order as envisaged under sub-section (6) of section 189 of the Calcutta Municipal Corporation Act, filed 14 writ applications claiming, inter alia, the following reliefs : "(a) A writ of and/or a writ in the nature of Mandamus commanding the respondents and each of their men, agents and subordinate to withdraw, cancel and rescind the purported determination of annual valuation of the flat No. 021 at premises No. 14, Ballygunge Park, Calcutta-700019 at Rs. 1,04,140/- with effect from 3rd Quarter 1995-96 as communicated by the Memo. No. 33539 dated 27.08.1996 being annexure "F". (b) A writ of and/or writ in the nature of Certiorari directing the respondents and each of them, their men, agents and subordinates to certify and transmit the records relating to the case to this Hon'ble Court for doing conscionable justice by quashing the purported Memo. No. 33539 dated 27.8.1996 being annexure "F". (c) A writ of and/or a writ in the nature of prohibition directing the respondents and each of them and their men, agents and subordinates to forbear from giving any effect and/or further effect and/or from taking any steps pursuant to and in furtherance of the purported determination of annual valuation in respect of flat No. 021 at premised No. 14, Ballygunge Park, Calcutta-700019 at Rs. 1,04,140/- with effect from 3rd Quarter 1995-96 as communicated by Memo. No. 33539 dated 27.08.1996 being annexure "F".;