BHASKAR BHATTACHARYA, J.

( 1 ) BY this writ application, the Board of Trustees for the Port of Kolkata (?kolkata Port?) have prayed for declaration that the Kolkata Municipal Corporation (? corporation?) is not entitled to give retrospective effect to the purported reassessment of valuation of premises No. P-1, Taratala Road, Kolkata for the period 1st quarter, 1990-91 to 3rd quarter 2001-2002 in view of the provision of the Calcutta Port Act, 1890 and the Major Port Trust Act, 1963 read with provisions of the agreement dated October 1, 1970 and for a Mandamus commanding the respondents to cancel/rescind/withdraw the decision dated November 21, 2001 to give retrospective effect to the revised annual valuation in respect of the above premises for the aforementioned period and also the arrear bills raised on December 18, 2001 being annexures ?p-2? and ?p-3?.

( 2 ) THE long and short of the contentions of Mr. Panja, the learned senior advocate appearing on behalf of the Kolkata Port, is that although the second proviso of sub-section (2) of section 179 of the Calcutta Municipal Corporation Act, 1980 (?1980 Act?) authorises the Corporation to give effect to the revised annual valuation with effect from the beginning of the quarter from which the annual valuation would have been revised, if we take into consideration section 171 (7) of the 1980 Act, it will reveal that such power to realize arrears of tax with retrospective effect is not available in respect of the land and building which belong to the Kolkata Port and thus by taking aid of an order of revaluation dated November 22, 2001, no arrears can be realized for a period prior to passing of such order.

( 3 ) MR. Roy, the learned senior counsel appearing for Corporation vehemently opposed the aforesaid contention of Mr. Panja. He however conceded that since no disputed question of fact is involved herein and the points raised herein are all pure questions of law, this application can be disposed of without filing any formal affidavit-in-opposition.

( 4 ) THUS, this Court proceeded to hear out the main writ application before inviting affidavits from the parties after hearing the learned counsel for the parties on the questions of law.

( 5 ) FOR the purpose of deciding the points involved herein it will be necessary to consider some of the provisions of 1980 Act as well as Calcutta Port Act, 1890 (?1890 Act? ). Although 1890 Act has been repealed by the enactment of Major Port Act, 1963 but section 133 (2b) of the latter Act saves the provisions of 1890 Act relating to municipal assessment of the properties of the Port of Kolkata and matter connected therewith.

( 6 ) SECTIONS 59, 66, 66k (4) of 1890 Act, section 133 (2b) of the Major Port Trust Act, 1963 and sections 171 (7) and 179 (2) of the 1980 Act are relevant in this connection and those are set out below : section 59. For the purposes of Municipal assessment, the annual value of the property vested in the Commissioners within the municipal limits of Calcutta shall be ascertained in the following way :- (1) the aggregate expenditure incurred in the construction of all docks, wharves, quays, stages, jetties, piers and other works belonging to the Commissioners; also in the purchase of land; also in the construction of offices, warehouse and other buildings belonging to them within the limits of Calcutta, as defined by the Calcutta Municipal Consolidation Act, 1888, shall be determined. (2)expenditure incurred in procuring or putting up machinery shall not be included in such aggregate expenditure. (3) expenditure incurred from time to time on account of repairs necessary to maintain any works or buildings in good order shall not be included in such aggregate expenditure. (4) expenditure for the purpose of materially adding to, or improving, any work or building shall be included in such aggregate expenditure. (5) five per cent on the aggregate expenditure determined in the manner hereinbefore provided shall be the an

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