Pinaki Chandra Ghose, J. - (1.) This is an application filed by the writ petitioner challenging the valuation of the premises No. 4/B, Picasso Bithi by the Calcutta Municipal Corporation (hereinafter referred to as the CMC). The said valuation has been challenged inter alia on the following grounds :
(2.) The premises No.4, Picasso Bithi (formerly 4 Hungerford Street) was a composite holding comprising of land, buildings and structures having several dwelling units with total area of 1 Bigha 12 Cothahs and 9.5 Chittacks approximately. The annual valuation of the said premises was determined at Rs. 54,000/- only with effect from 4th Quarter 1990-91. According to the writ petitioner the valuation was to remain in force for a period of six years.
(3.) On March 20th, 1996 a portion of the said premises was purchased by the writ petitioners from the owner of the said premises. The total area of the portion which was purchased by the writ petitioner is about 12 Cottahs, 12 Chittacks and 16 square feet approximately. Upon such transfer, the CMC authorities on the application of the petitioners mutated the name of the writ petitioner and allotted a new number being premises No. 4/B, Picasso Bithi.;