( 1 ) A notice dated 4th September, 2003 was issued by the Kolkata Municipal corporation under section 184 (3) and (4) of the Calcutta Municipal Corporation act, 1980 proposing annual valuation of premises No. 223, Bidhan Sarani at a sum of Rs. 6,43,210/- with effect from 4th quarter of the Financial Year 1998- 99. By the notice the assessee was notified that he might file objection, if any, to the proposed annual valuation and that the hearing would take place on 14th june, 2004.

( 2 ) ON or about 11th December, 2003, the assessee filed a suit in the City civil Court at Calcutta which was registered as Title Suit No. 1788 of 2003 claiming the following reliefs : (i) The plaintiff is entitled to a Decree for declaration that the purported annual valuation and/or the rise from Rs. 76,290/- to Rs. 6,43,210/- with effect from 4th quarter 1998-1999 in respect of the premises No. 223, Bidhan Sarani, Kolkata-700006, P. S. Jorasanko is bad, illegal and not binding upon the plaintiff and the same is liable to be cancelled and/or delivered up as the same is not tenable in the eye of law. (ii) Permanent injunction restraining the defendants and their men, agents, se