( 1 ) THE petitioners constructed about 12,480 sq. ft. on the terrace of the tenth floor of a multi-storeyed building known as "air Conditioned market" at Shakespeare Sarani without obtaining any sanction from the municipal authority. Such construction was raised in early 1980. The annual valuation of such illegal construction was assessed by the Municipal authority for the first time for the Assessment Period commencing from GR4/84-85. Rates and taxes in respect of such unauthorised construction has also been realised regularly by the Municipal authority from the petitioners since then.

( 2 ) SUBSEQUENTLY, a demolition proceeding being Demolition Case No. 137-D/2002-03 was initiated under section 400 (1) of the Kolkata Municipal corporation Act by the Municipal authority. The said proceeding was disposed of by the Special Officer, Building on 18th February, 2003 with the following orders :"1]. (a) The P. Rs. shall retain the impugned construction shown in red colour in the D/sketch of D/case No. 137-D/2002-03 of Bor.-VII subject to payment of erection/re-erection charges at commercial rates. (b) The P. Rs. shall pay for non-provision of 16 Nos. of car parki