Bimal Chandra Basak, J. - (1.)In this application under Article 226 of the Constitution of India, the petitioner is praying for an appropriate writ directed against letters dated 29th March, 1976, being" annex. "G" to the petition, and 31st August, 1976, being annex. "J", to the petition, issued by respondent No. 2, i.e., the Assistant Valuation Officer, and the purported reference alleged to have been made by respondent No. 4, i.e., the WTO, " K " Ward, for determining the fair market value of the property at 16/2, Raja Santosh Road, Calcutta.
(2.)The facts of this case so far as they are relevant for the purpose of determination of the case herein are as follows : According to the petitioner, he constructed a house on a portion of 16/1, Raja Santosh Road, which has been numbered as 16/2, Raja Santosh Road (hereinafter referred to as the " said house property "), in the year 1961-62, at a cost of Rs. 1,48,706. In the assessment year 1963-64, the WTO, District III(4), " E " Ward, Calcutta, accepted the said cost of construction. The petitioner states that immediately on completion of the said building, i.e., from 1st December, 1962, the said house property was let out on a contractual basis to one Dr. C. Otto and Co. Ltd. (afterwards changed to Otto India Private Ltd.) on a monthly rent of Rs, 2,000 on a lease basis. The first deed of lease, which was registered, was operative from 1962 to 1969 and then again renewed by a further registered lease for 5 years, i.e., from 1969 to 1974.
(3.)It was again sought to be renewed for another 5 years from December, 1974, on the same rent of Rs. 2,000 per month as before but the lease in respect thereof was not registered as on the last occasion. The said tenant, M/s, Otto India Private Ltd., is still a tenant at a monthly rent of Rs. 2,000. Although the cost of construction was accepted by the aforesaid WTO in the assessment year 1963-64, the WTO, in the assessment of the said house property for the assessment year 1964-65, took the valuation of the self-same house property at 16/2, Raja Santosh Road, at Rs. 4,00,708 by adopting the land and building method of valuation.