Judgment

Kirpal, J.-Leave granted in SLP (C) No. 7343 of 1982.

2. The only question which arises in these appeals relates to the determination of annual value under Section 168 of the Calcutta Munic­ipal Act, 1951 in respect of buildings which are actually let out to tenants on rent agreed, but not fixed by the Controller under the Rent Restriction Act for the purpose of assessment of property tax.

3. The appellant constructed a multi-storey building in Calcutta after the year 1956. By notice dated 10.10.1966 issued under Section 180 of the Calcutta Municipal Act, 1951 (hereinafter referred to as the ‘Municipal Act’), the respondent assessed the annual value of the said building at Rs. 63365/- with effect from 3rd quarter of 1966-67. The appellant filed objections to the aforesaid valuation. While disposing off the objections the special Officer reduced the value to Rs. 49,368/-. The appellant filed an appeal against the said order before the Court of Small Causes, Calcutta. The appeals for subsequent years for similar orders passed by the special Officer were also filed by the appellant. The main contention of the appellant in the said appeal was that the annual valuation of the prop