- (1.) THE petitioners in this writ petition dated September 5, 2008 are questioning the order of the hearing officer of the Kolkata Municipal corporation dated July 8, 2008 at p. 122 fixing the annual value of the property in question.
(2.) THE Corporation is the owner of the property, a plot of land measuring 5. 59 acres. It is recorded in the Corporation's assessment records as Premises No. 8, J. B. S. Halden Avenue, Kolkata-700 046. The corporation wanted to lease it out, and at the public auction concerned the first petitioner participated and emerged as the highest bidder. It was leased to the first petitioner under an agreement dated August 19, 2007, the first petitioner paid the Corporation Rs. 155,45,79,000 bid money. The land was leased for 99 years for setting up of a hotel. When the first petitioner was making arrangements for setting up of the hotel, the corporation issued a hearing notice dated October 12, 2007 under subsections (3) and (4) of Section 184 of the Kolkata Municipal Corporation act, 1980 stating that the premises had been assessed by it at an annual value of Rs. 10,88,20,530 with effect from 3/2007-08.
(3.) THE first petitioner was given an opportunity to file its objection, if any, to the valuation. In view of the provisions of Section 186 of the Kolkata municipai Corporation Act, 1980 the first petitioner, as the person liable to pay tax, was entitled to submit its objection to the annual valuation proposed by the Corporation under Section 174 of the Act. The first petitioner submitted a petition to the Municipal Commissioner on October 12, 2007 praying for adjournment of hearing. The matter was to go to the hearing officer after objection in terms of the provisions of Section 186 was filed by the first petitioner. But the matter was taken up by the hearing officer on October 13, 2007 and considering the first petitioner's adjournment application dated October 12, 2007 he adjourned hearing until December 7, 2007, this is apparent from the order of the hearing officer dated October 13, 2007 at p. 104.;