The court held that section 192 of the Calcutta Municipal Corporation Act, 1980 is constitutionally valid and that the reassessment of the petitioners' property was legal.

M. R. MALLICK, J.

( 1 ) THE writ petitioners state as follows: the writ petitioners purchased in 1973 old and dilapidated structures at premises no. , 1/1, 1/2 and 3 and portion of 21/1, Dr. Suresh Sarkar Road, subsequently re-numbered as 2, Dr. Suresh Sarkar Road, Calcutta at Rs. 58,999. 98 p. with old and existing tenant who were paying at a low rate aggregating to Rs. 508/- per month. The old structure was demolished and a building sanction was-granted for a four storied building in respect of which constructions are being made in part.

( 2 ) THE ground floor with a floor area of 3400 Sq. ft. was let out to old tenants at the old and agreed rent totalling Rs. 508/- per month to rehabilitate them after completing construction in 1983-84. A Mezzanine floor was also constructed having an area of 1100 Sq. fit. for the existing and old tenants for storing purposes. The Mezzanine Boor is not a separate floor but a part of the ground floor and the ground floor and Mezzanine floor is liable to assessment as such. The first floor of the said premises was constructed in 1986 and let out to the State Bank of India with effect from 19. 4. 1986 at a rental of Rs. 26,906/- per month with covered floor space area of 3728 Sq. ft. at a rate of Rs. 7/- per sq. ft. including local and other taxes, maintenance service and other charges of the building, The contention of the writ petition in para 7 of the writ petition is that they had to take loan of Rs. 10 lakhs and the rent was notionally fixed at Rs. 24,171. 42 p. but the rent actually available to them is Rs. 1,924/per month.

( 3 ) THE writ petitioners were served with two notices under section 180 of Calcutta Municipal Act, 1951 in respect of 1700. sq. ft. in the ground floor of Rs. 3/- per sq. ft. for 3rd quarter 1983-84 and for four quarters 1983-84 respectively. The said notices were issued on 15. 9. 1983 and/or thereabouts and objections to the assessment were made, and at the hearing on 17. 2. 1986 the assessments were made in respect of the said two portions of the ground floor by two orders dated 26. 2. 1986 by reducing the assessment on the basis of rent at Re. 1/- per sq. ft. The assessment orders are Annexures 'b' of the writ petition.

( 4 ) THE writ petitioners were thereafter served with notice under section 192 of C. M. C. Act, 1980 dated 8. 2. 1986 whereby a proposal was made for amendment in the entry of the assessment book by increasing the annual values from Rs. 81,360/- to Rs. 4,60,080f- w. e. f. 1st qr. 1985-86 as in the opinion of the Corporation authority the premises was substantially under valued by reason of mistake or error in calculation. Objection was filed on 14. 3. 1986 and in the said objection it was contended that annual value of ground floor would be Rs. 4,299/- and in respect of the first floor Rs. 23,448/. The copies of the said notice and objection are Annexures 'c' and 'd' of the writ petition. By order dated 11. 4. 1986 the Deputy Municipal Commissioner Revenue assessed all the floors on the basis of a rent of Rs. 27,104/- and a copy of the said order is Annexure 'e' of the writ petition. The contention of the writ petitioner is that mezzanine floor is a part of the ground floor and cannot be separately assessed and reliance has been placed on sections 179, 184, 185, 188, 189, 191 C. M. C Act, 1980 to contend that the said amendment of assessment under section 192 of the Act of 1980 was arbitrary, illegal and ultra vires. It is contended that in the instant case the old existing valuation ceased to have any force as the building was totally demolished. Hence there was no existing valuation at the date of the coming into force of C. M. C. Act, 1980. Notice under section 184 for fresh valuation under the said Act was not issued nor served and hence no fresh annual valuation could be made in respect of the whole or part of the premises without notice under section 184 nor periodic assessment could be made under section 179 of the said Act. It is furt

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