P.K. Samanta, J.:

1.The West Bengal Central Valuation Board (Amendment) Act, 1994 (hereinafter called as Amendment Act of 1994 in short) brought about a major change in the Principal Act namely the West Bengal Central Valuation Board Act, 1978 (hereinafter called as the said Act). By Amendment Act of 1994 the provisions relating to the publication of draft valuation list of lands and buildings in a Municipality and finalisation of such valuation list upon hearing objection against such draft valuation were omitted. The West Bengal Central Valuation Board (Valuation of lands and buildings) Rules, 1984 (hereinafter called as said Rules in short) was similarly amended by a notification dated 30th March, 1994 so as to make the said Rules correspondingly compatible with the Amendment Act of 1994. By such notification the provisions made in the said Rules prescribing the mode and manner in which the objection petition against the draft annual valuation shall be filed and determined were omitted. The vires of the aforesaid Amendment Act of 1994 and the said notification has been challenged on the ground that the same violated the principles of natural justice and in the process Article 14 of the Constitution of India.

2. In these petitions the petitioners are the 0wners and/or occupiers of lands and buildings situated in a Municipal Area namely Bidhannagar Municipality. Under the relevant Municipal Laws lands and buildings are assessed for payment of Municipal Tax on the basis of annual valuation determined thereof. Lands and buildings of the petitioners within the Bidhannagar Municipal Area are governed by West Bengal Municipal Act, 1993. Annual value of a land or building which forms the basis for imposition of municipal tax is not real or market value of the property but a valuation as defined in the West Bengal Municipal Act, 1993 which is the gross annual rental at which the premises is reasonably expected to let.

3. Section 110 of the Municipal Act, 1993 provides for preparation of such annual valuation of a holding within a Municipal Area which reads as under Preparation of valuation and assessment list.- (1) The annual valuation of holdings under this Chapter shall be made, unless otherwise directed by the State Government, by the Central Valuation Board, established under the West Bengal Central Valuation Board Act, 1978 (West Bengal Act LVII of 1978) and the preparation of valuation list including determination of all objections shall abide by the provisions of that Act.

(2) When the Chairman-in-Council is directed by the State Government to under take the preparation of annual valuation, it shall determine the annual value of all holdings within a municipal area in the manner provided in this Chapter and cause publication of the assessment list in the prescribed manner.

4. Thus, annual valuation of a holding within a Municipal Area is to be determined finally by the Central Valuation Board established under the West Bengal Central• Valuation Board Act, 1978 by following the procedure prescribed therein.

5. Section 9 of the West Bengal Central Valuation Board Act, 1978 authorised the State Government to specify the area where annual general valuations of lands and buildings shall be made by the Board established under the said Act by issuing notification in this regard. Sections 10, 11 and 12 of the West Bengal Central Valuation Board Act, 1978 read as under:

Section 10. Publication of the Draft valuation list.- (1) When the valuation under section 9 of the lands and buildings in any area has been completed the Board shall cause such valuation and the amount of consolidated rate their to be entered in a list.

(2) The Board shall publish the valuation list in such manner as may be prescribed and shall specify a date within which objections to the list may be filed.

(3) After the expiry of the date specified in sub-section (2) and within such period thereafter as may be prescribed the objection shall be determined after givi