JAGDISH KUAMR MATHUR, J.

( 1 ) MD. Farooque the appellant before us claims that he owns a property No. T-44a, Rabindra Sarani, Calcutta and runs a guest house, in it. It yielded a gross amount of Rs. 4,13,144/during the year 1986-87. His earnings from this came to Rs. 5000. 00 per month approximately. In 1986, the valuation of the building was enhanced. The petitioner filed an objection. He received a notice from the assessor of the Calcutta Municipal Corporation requiring him to appear before Hearing Officer with evidence in support of his objection, under Section 188 of the Calcutta Municipal Corporation Act, 1980. He was required to appear on 5-6-1986. As he received the letter after the aforesaid date, he would not appear but wrote a letter on 7-6-1986, requesting the assessor to fix another date. The petitioner did not get any reply but received a bill in the month of July 1987. In that bill the valuation was fixed at Rupees 4,12,365/ -. The petitioner was required to pay a net amount of Rs. 39,850. 00 as tax. The petitioner approached this Court. An order was passed in the writ petition moved by him staying the enforcement of the bill and permitting Calcutta Municipal Corpor

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