Debangsu Basak, J.

1. The writ petitioners have challenged the Orders dated March 27, 2012 and July 11, 2012 passed by the Corporation authorities refusing to grant 25 per cent and stating that the flat of the writ petitioners has been assessed on the date of the completion certificate. According to the writ petitioners they did not receive the Order dated March 27, 2012 and that the reasons given in the Order dated July 11, 2012 are contrary to the provisions of Sections 171(5) and 178(5) of the Kolkata Municipal Corporation Act, 1980. The writ petitioners claim that they are entitled to receive rebate as provided under Section 171(5) of the Kolkata Municipal Corporation Act, 1980. The writ petitioners also claim that they should be assessed for the quarter following the receipt of the completion certificate.

2. Mr. N.K. Poodar learned Senior Advocate for the writ petitioners submit that, the writ petitioners are not challenging the annual valuation for the relevant quarter. The writ petitioners being entitled to rebate in accordance with Section 171(5) of the Kolkata Municipal Corporation Act, 1980 must be given such rebate. The writ petitioners have purchased a flat. The