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 co

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