(1) THIS application has been filed in connection with the appeal preferred from the judgment and order dated 18th May, 2007 passed by the learned Single judge in W. P. No. 17843 (W) of 2003 whereby and whereunder the said learned single Judge was pleased to dismiss the writ petition filed by the appellant herein.

(2) THE appellant/writ petitioner herein is the owner of a flat in Neelachal abasan Cooperative Society Ltd. within Kolkata Municipal Corporation area. The said appellant/writ petitioner is aggrieved by the hearing notices issued by the Kolkata Municipal Corporation authorities on the ground that the said hearing notices are not only vague and ambiguous but also the same do not disclose any reason for assessing the annual valuation for different period in respect of the flat in question.

(3) FROM the records we find that three hearing notices were issued stimultaneously by the Kolkata Municipal Corporation authorities to the appellant herein for the said assessment of the annual valuation of the flat in question. The proposed annual valuation mentioned in the aforesaid hearing notices for the period in question and also the grounds mentioned therein are summarised hereunder:

"period with effect from

Proposed annual valuation

Ground

w. e. f . 1/1998-99 Rs. 19,760/-the annual valuation so assessed is due to arising of taxable event in the intervening

period

w. e. f. 2/2001-02 Rs. 21,740/--rise of rent since last valuation

w. e. f . 1/2002-03 Rs. 54,000/--the annual valuation so assessed is due to arising of taxable event in the intervening

period"

(4) UNDISPUTEDLY, all the three notices were served upon the appellant at a time. It is also not in dispute that they valuation of the flat in question was not assessed previously and therefore, the annual valuation in respect of the flat in question was also required to be determined for the first time by the competent authority apart from the revised annual valuation for the subsequent period pursuant to the aforesaid hearing notices. It is the case of the appellant that the hearing notice in respect of the period with effect from first quarter of 1998-99 does not disclose the proper ground for assessing the annual valuation in respect of the flat in question and the other hearing notice for the period with effect from second quarter of 2001-02 although disclosed the ground for revision of the annual valuation due to the rise of rent since last valuation, but the concerned assessor-collector of the Kolkata Municipal Corporation failed to take note of the fact that the valuation of the flat in question was not assessed previously and, therefore, the question of rise of rent since last valuation cannot be a ground for revision of the annual valuation in respect of the flat in question. In the third hearing notice for the period with effect from First Quarter 2002-03, annual valuation was sought to be revised on the ground "arising of taxable event in the intervening period. "

(5) ON examination of the order passed by the concerned hearing officer, we find that the annual valuation in respect of the period with effect from first quarter 2002-03 has been determined on the basis of rental valuation.

(6) MR. Aloke Ghosh, learned Counsel of the appellant/writ petitioner, submits that the hearing office while assessing the annual valuation in respect of the flat in question for the period first quarter 2002-03, has travelled beyond the scope of the hearing notice.

(7) IT is true that the appellant/writ petitioner herein has submitted objection in answer to the aforesaid hearing notices issued by the Kolkata Municipal corporation authorities without prejudice to the interest of the assessee, but due to non-disclosure of proper ground and/or reason in the aforesaid hearing notices, the said writ petitioner could not submit proper objections in answer to the said hearing notices. Furthermore, we are also convinced that the hearing officer while revising the annual val