( 1 ) THE writ petitioner has challenged the Memo, dated 28th June, 1988 issued by the Assistant Assessor-Collector, Ward No. 93, Tollygung Tax Department, of the Calcutta Municipal Corporation intimating to the petitioner refusing to mutate his name in respect of Premises No. 1/145, Gariahat Road (345, Jodhpur Park), Calcutta-68. The case of the writ petitioner briefly is that the father of the petitioner, Sudeb Sundar Chakraborty since deceased, was a member of Bengal Secretariat Co-operative Land Mortgage Bank and Housing Society Ltd. , a body corporate constituted under the Bengal Co-operative Societies Act, 1940 (now W. B. Co-operative Societies Act, 1983 ). The Society owned and possessed a big plot of land at Premises No. 1, Gariahat Road, which was sub-divided and distributed amongst its members according to the value of the shares and the father of the petitioner was allotted the Plot No. 345 by the Society whereon he constructed a two-storied building. The father of the petitioner held 20 a' class shares and interests in the said Plot No. 345. The father nominated his elder son, the petitioner, as his nominee and the name of the petitioner was recorded in