- (1.) THE appellant is the owner of several immoveable properties in Calcutta which have been let out to various tenants. Some of these tenants use the portions of the premises in which they are occupiers for commercial or nonresidential purposes.
(2.) ON June 22, 1976, the Governor of West Bengal promulgated The calcutta Municipal (Second Amendment) Ordinance, 1976 (West Bengal ordinance No. XV of 1976 ). The Ordinance provided, inter alia, that a surcharge at such rate not exceeding 50% of the consolidated rate as may be determined by the State Government by notification published in the Official Gazette, may be imposed upon any land or building which is used wholly or in part for commercial or non-residential purposes. There after the West Bengal Legislative assembly passed the Calcutta Municipal (Third Amendment) Act, 1976 and the provisions of the Ordinance were embodied in it The Governor's assent to the Act was first published in the calcutta Gazette, Extraordinary of november 16, 1976. Under section 24 of this Amendment Act, the Ordinance has been repealed and anything done or any action taken under the principal Act that is, The Calcutta Municipal Act, 1951) as amended by the Ordinance shall be deemed to have been validly done or taken under the principal Act, as if the Act had commenced on June 22, 1976.
(3.) BY section 3 of the amendment Act section 165 of the principal Act has been amended. Section 165 as now amended reads thus : part IVTaxation Chapter XI Imposition of Consolidated Rate. 165. Power of Corporation to impose consolidated rate. (1) A graduated consolidated rate on the annual valuation determined under this Chapter may be imposed by the Corporation upon all lands and buildings in Calcutta for the purpose of this Act. Such graduated consolidated rate shall not exceed (i) fifteen per cent on the annual valuationwhere the annual valuation does not exceed one thousand rupees; (ii) eighteen per cent on the annual valuationwhere the annual valuation exceeds one thousand rupees, but does not exceed three thousand rupees; (iii) twenty-two per cent on the annual valuationwhere the annual valuation exceeds three thousand rupees, but does not exceed twelve thousand rupees; and (iv) twenty-three per cent on the annual valuationwhere the annual valuation exceeds twelve thousand rupees ; provided that where the annual valuation exceeds three thousand rupees, the maximum percentage may be increased up to thirty-three per cent with the approval of the State Government. Provided further that a surcharge at such rate n6t exceeding fifty per cent of the consolidated rate as may be determined by the State Government by a notification published in the Official Gazette, may be imposed upon any and or building which is used wholly or in part for commercial or non-residential purpose. (1a) Out of the consolidated rate calculated in terms of the provisions of clause (i), (ii), (iii), or (iv) of sub-section (1) twenty-five per cent, shall be deemed to be the amount due as water-rate and five per cent as the amount due as sewerage rate : provided that the amount due as water. rate shall be calculated on the basis of the actual reading after water meter is attached to any land or building where water is supplied. ";