JUDGMENT

Amrita Sinha, J. - The petitioners are aggrieved by the assessment of annual valuation with effect from first quarter 2010-11, second quarter 2012-13 and first quarter 2015-16 in respect of the apportioned share of the eighth floor of the premises no. 11, Dr. U.N. Brahmachari Street, Kolkata, Ward No. 63 under the jurisdiction of the Kolkata Municipal Corporation.

2. According to the petitioners, there are serious procedural lapses on the part of the Kolkata Municipal Corporation ('KMC', for short) at the time of revising and re-fixing the annual valuation.

3. The petitioners refer to the communication dated 26th February, 2019 made by the Assistant Assessor Collector(s) mentioning the proposed annual valuation and intimating the petitioners that its prayer for allowing 28% rebate has been approved by the authority.

4. The petitioners refer to the property tax bills dated 28th February, 2019 mentioning the date of hearing and the date of presentation both as 28th February, 2019. It has been submitted that, under no circumstances, the date of presentation, the date of hearing as well as the date of the bill can be the same.

5. The petitioners refer to Sections 184(3), 184(4), 18