KARNANI PROPERTIES LIMITED Vs. CORPORATION OF CALCUTTA & ORS.

JUDGEMENT

(1.) The petitioner company is the owner of 17 premises numbered as 21, 23, 25A, 25B, 27A, 27B, 29, 31, 33, 35, 37, 39, 43, 45, 47, 55 and 57, Park Street, Ward No. 53, in the town of Calcutta.

(2.) The petitioner says that there was a general revaluation of all lands and buildings in Ward No. 53, made some time prior to June 26, 1954, and the fact was notified in the press. As a result of the general valuation, the petitioner says, the previous valuation came to an end.

(3.) With effect from the second quarter 1954-55, the then assessor to the respondent Corporation amalgamated the different premises of the petitioner in the following manner and also imposed the following annual values thereon :