P. B. MUKHARJI, J.

( 1 ) THIS Rule was obtained by the Corporation of Calcutta against the order of the Small Causes Court, Calcutta deciding a point raised in the appeal before that Court under Section 183 of the Calcutta Municipal Act, 1951. The objection of the Corporation of Calcutta before the Court of Small Causes in appeal was that the appellant Chandi Charan Basak who is the first opposite party here, was not competent to maintain the appeal under Section 183 of the Calcutta Municipal Act. The point raised in this application is of considerable importance for Calcutta and its citizens and rate-payers.

( 2 ) THE facts relevant for the purpose of appreciating this point of law must be stated at the outset. Premises No. 363, Upper Circular Road, Calcutta, previously belonged jointly to six persons who are mentioned as opposite parties in this application including the said Chandi Charan Basak. It was assessed by the Corporation under Section 172 (2) of the Calcutta Municipal Act, 1951 and an annual valuation of Rs. 7427/- was fixed with effect from third quarter of 1957-58. Such valuation was to remain in force for a period of six years from the third quarter of 1957-58. On

Click Here to Read the rest of this document