Taxing provisions should be strictly interpreted, and any doubt should be resolved in favor of the assessee.

( 1 ) THIS is an appeal on behalf of the Corporation of Calcutta and arises out of proceedings initiated by the respondent assessee under Section 141, Calcutta Municipal Act, objecting to the assessment made in respect of premises No. 18/13 Dover Lane, Calcutta.

( 2 ) THE principal objection raised on behalf of the assessee was that the assessment made would take effect from 1-7-1948 and not from 1-4-1946. For a proper appreciation of the point raised by the assessee reference need be made to the circumstances under which the present assessment was made.

( 3 ) THE annual value of the premises in question was determined by the department under Section 127 (a), Calcutta Municipal Act, with effect from the first quarter 1946-47 for the 6 yearly general revaluation of the Ward under Section 131 (1) of the said Act. Objection was raised under Section 139 of the Act and the Deputy Executive Officer reduced the annual value from Rs. 1350 to Rs. 891 confirming the valuation under Clause (a) of Section 127. An appeal was taken to the Court of Small Causes by the assessee against that decision under Section 141 of the said Act. The learned Judge of the Court of Small Causes set aside the valuation holding that the valuation should have been made under Clause (b) and not under Clause (a) of Section 127. This judgment was passed on 13-12-1947. The Corporation of Calcutta accepted the decision and did not prefer any appeal to this Court.

( 4 ) ON 14-6-1948, the Assessor of the Corporation of Calcutta gave notice to the assessee in the following terms:"please take notice that the assessment of the above premises under Clause (a) of Section 127, Calcutta Municipal Act, 1923, which was to take effect from the first quarter of 1946-47 having been set aside by an order made by the Judge of the Small Causes Court at Sealdah on 13-12-47, the above premises has been assessed under Clause (b) of Section 127, Calcutta Municipal Act, 1923, at an annual valuation of Rs. 1491 and the said value will remain in force for 6 years from the commencement of the first quarter of 1946-47. Please note that the land value of the above premises is taken at Rs. 3000 per cottah. "

( 5 ) ON receipt of this notice objection was filed under Section 139 of the Act both about the quantum and the proposed period of currency of the said valuation. The Deputy Executive Officer of the Corporation disposed of the objection under Section 140 of the Act confirming the period of currency as from 1-4-1945 but reduced the quantum from an annual value of Rs. 1491 to Rs. 823.

( 6 ) AGAINST this decision the assessee filed an appeal under Section 141 of the Act maintaining that the annual value at Rs. 823 would only operate under Section 131 (2) (b) of the Act for the unexpired portion of the six years, viz. , from 1-7-1948.

( 7 ) ON behalf of the Corporation it was contended that the assessee was not entitled to file an appeal under Section 141 of the Act inasmuch as no objection was raised with regard to the quantum but the objection was limited only to the period of currency of the new assessment. Secondly if the Court was competent to enter into the point raised the assessment made would operate for the entire period of the General Revaluation from 1-4-1946. The learned Judge overruled the objections raised by the Corporation and held that the valuation as determined by the Deputy Executive Officer would take effect from 1-7-1948 for the unexpired portion under Section 131 (2) (b) and not from 1-4-1946. It is against this decision that the Corporation of Calcutta has preferred the present appeal.

( 8 ) THE first question to be considered is about the scope of an appeal preferred by an assessee under Section 141, Calcutta Municipal Act.

( 9 ) CHAPTER 10, Calcutta Municipal Act, 1923, deals with the Consolidated Rate. Section 131 (1) provides, inter alia, that an assessment made by the Executive Officer is to have effect for 6 years. On a valuation bein