The Court : The petitioners in this writ application have challenged a letter of intimation issued by the Calcutta Municipal Corporation whereby the petitioner no. 1 has been informed that a total sum of Rs. 3,78,53,713.34 is payable by the petitioner no. 1 as consolidated rate till August, 1997. The aforesaid amount was inclusive of Rs. 1,32,62,564.97 towards interest and Rs. 31,43,443.50 as penalty.

2. The petitioners have also prayed for mandamus directing the Municipal Authority to act in accordance with sections 171 and 174 of the Calcutta Municipal Corporation Act, 1980 (Act) and to determine the annual valuation of premises no. 54/1, Rafi Ahmed Kidwai Road, Calcutta and the commercial surcharge leviable in respect thereof in accordance with the said provision.

3. The facts giving rise to instant writ application can be summarised thus:-

(a) The petitioner is a lessee in respect of premises no. 54/1, Rafi Ahmed Kidwai Road, Calcutta (premises) having right to induct and realise rent from its sub-lessees.

(b) The respondent no. 1 on March 27, 1997 issued a notice of demand amounting to Rs. 2,00,24,855/- as principal dues of tax from 1st quarter of 1988 in respect of the pr