Tarun Chatterjee, J.: The writ petitioners jointly purchased the premises No. 48, Circus Avenue, Calcutta-700 017, at a consideration of Rs. 18 lakhs from the original owner Pradip Addi by a registered Deed of Conveyance dated 31st March, 1992. Prior to purchase of the said premises, the annual valuation of the same was Rs. 16,740/- and the consolidated rate was fixed at Rs. 1607/- per quarter. After purchase of the said premises, the writ petitioner made an application for mutation of their names in respect of the said premises before the concerned authority of the corporation who upon due consideration of all the papers including the application for mutation asked the writ petitioners to deposit certain amount towards fees for mutation. The writ petitioners thereafter duly deposited the required sum and on deposit of the said sum the names of the writ petitioners have been duly recorded in respect of the said premises in the relevant register of the Calcutta Municipal Corporation (hereinafter referred to as the 'CMC). After disposal of the aforesaid mutation case by recording the names of the writ petitioners in respect of the said premises a special notice under s. 184 s