SABYASACHI MUKHARJI, J.

( 1 ) THE petitioner, a limited company, challenges in this application under Article 226 of the Constitution, the Kate Bills for both owner's share and occupier's share of consolidated rates relating to 17 Premises under the Calcutta Municipal Act, 1951, being Premises Nos. 21, 23, 25-A, 25-B, 27-A, 27-B, 29, 31, 33, 35, 37, 39, 43, 45, 47, 55 and 57, Park Street, Calcutta, for the period starting with the 1st quarter 1968-69 to 4lh quarter 1970-71, being Annexure "a" to the petition, both shares of the Rate Bills relating to the said 17 Premises described in Annexures 'b' and 'c' of the petition, the three letters dated 17th of March, 1971 and the notices of demand dated 3rd March, 1971, being Annexure 'd' to the petition and the Rate Bills dated 1st of January, 1971, being Annexure 'f' to the petition. In order to appreciate the contentions urged in this application it would be necessary to set out certain facts. On the 1st of May, 1952, the Calcutta Municipal Act, 1951 came into force. Prior to 26th of June, 1954, there was a general valuation of all lands and buildings in the then Ward No. 53 in which all the premises of the petitioner mentioned herein

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