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SHAMPA SARKAR
Anuradha Chaudhuri – Appellant
Versus
Kolkata Municipal Corporation – Respondent
JUDGMENT
Shampa Sarkar, J. - The writ petition has been filed by the sole owner of the property being flat No. 11 situated at the Municipal Premises No. 26, Sarat Bose road, Kolkata 700020 (hereinafter referred to as the said premises), which has been leased out to the respondent No. 6, that is, the Bank of India, the proforma respondent. The petitioner has challenged the entire assessment process of the said premises, praying for setting aside, cancellation and/or rescission of the red cards issued by the Kolkata Municipal Corporation (in short KMC), assessing the valuation of the said premises to be Rs. 10,80,000/- with effect from 1st quarter of 2013-2014 and Rs. 12,96,000/- with effect from 2nd quarter of 2016-2017 along with the supplementary bills dated November 15, 2019, bearing Nos. 2843186, 2843189, 2843192, 2843194, 2843187, 2843190, 2843191 and 2843188. The petitioner has also prayed for setting aside and cancellation of the notice dated March 3, 2020, issued by the KMC for attachment of rent.
2. The facts as pleaded in the writ petition in brief are that on or about July 9, 2013, the respondent No. 6 had taken the premises on lease for a period of 10 years. In terms of t
The main legal point established in the judgment is that the violation of principles of natural justice and non-compliance with statutory provisions can lead to the setting aside of assessment orders....
The deeming provision in Section 184 of the KMC Act must be strictly construed, and actual notice of proceedings is necessary to adhere to the principles of natural justice.
The court affirmed that amendments to property tax assessments must adhere to statutory provisions and procedural fairness, and that jurisdictional errors render assessments void.
Assessment orders deemed invalid due to lack of reasons and failure to adhere to mandatory notice periods.
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