SATYA BRATA SINHA, J, J.

( 1 ) BOTH these appeals are directed against a judgment and order dated 19-9-97 passed by a learned single Judge of this Court in Writ petition No. 774/97 and Writ petition No. 633/97 whereby and whereunder the said learned Court allowed the writ applications filed by the first respondent in each appeal. Factsthe fact of the matter lies in a very narrow compass. A huge amount was said to be due by way of payment of consolidated rate, interest and penalty imposed thereon from Abdul Halim Gaznavi Mollah and others who are Writ petitioners of W. P. No. 774/97. The premises No. 8, Lenin Sarani, Calcutta 6 the annual valuation whereof was the subject-matter of the said writ application was owned by the writ petitioners. There had been a revision in the said valuation in the year 1972-73 as a result whereof the same was enhanced from Rs. 54,071/- to Rs. 1,05,193/- with effect from 4th quarter of 1972-73 without any notice. An objections was taken to the said decision consequent whereto the matter was referred to the special officer of the Corporation who by an order dated 23rd June, 1978 fixed the annual valuation of Rs. 91,708/- relying on or on the basis of al

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