SANKAR PRASAD MITRA, C. J.

1. THIS is an appeal from a Judgment of Sabyasachi Mukharji, J. delivered on the 30th April, 1973. The Karnani Properties Ltd. (hereinafter called "the appellant") challenged before the learned judge in an application under Article 226 of the Constitution, the rate bills for both owner's and occupier's share of consolidated rates relating to 17 premises under the Calcutta Municipal Act, 1951, being premises Nos. 21, 23 25A 25B 27A 27B 29 31 33 35 37 39 43 45 47 55 and 57 Park Street, Calcutta for the period starting with the first quarter of 1968-69, to the fourth quarter of 1970-71 ; three letters dated the 17th March, 1971 ; and the rate bills dated the 1st January, 1971.

2. ON the 1st May, 1952, the Calcutta Municipal Act, 1951, came into force. Prior to June 26, 1954,-there was a general valuation of all lands and buildings in the then ward No. 53 in which all the premises of the appellant were situate. The general valuation was made under the provisions of sub-section (2) of section 172 of the Act of 1951.

With effect from the second quarter of 1954-55, the Assessor to the Corporation sought to amalgamate 16 of the said premises into three pr