CORPORATION OF CALCUTTA Vs. GOVERNORS OF ST THOMAS SCHOOL

JUDGEMENT

(1.) THIS is an appeal from a judgment of the High Court of Judicature at Fort William in West Bengal. The material facts are these.

(2.) PREMISES No.4, Diamond Harbour Road, which is within the municipal limits of Calcutta, comprise 69 bighas, 10 cottas, 8 chittacks and 18 square feet of land with buildings thereon. The respondents who are the Governors of St. Thomas' School are the owners of the land and of the buildings which were constructed thereon before April 1942. Those premises have been assessed to consolidated rates under Section 127 (6) of the Calcutta Municipal Act. An assessment at the general six yearly re-valuation was made in 1938-39. Unless re-valued in the interval that would remain in operation till December 31, 1944.

(3.) THEREAFTER the Central Government erected several buildings on the premises at a cost of about Rs. 3 lakhs. In the last quarter of 1944-45 there was an intermediate re-valuation under Section 131 (c) and (d) of the Municipal Act and an enhanced amount was imposed on the premises by the appellants from the first quarter of 1944-45 up to the third quarter of that year. This intermediate assessment is not the subject of the proceedings in this appeal.