JUDGMENT :

Amrita Sinha, J.

1. The petitioner no.1 company, being the owner of premises no. 13, Pramatha Chowdhury Sarani, New Alipore, Kolkata 700053, is aggrieved by the annual valuation assessed by the Corporation in respect of the said premises.

2. The annual valuation of the said premises was allegedly enhanced on a declaration filed by the representative of the company at the time of obtaining permission for conversion of mode of use of the ground and first floor of the subject property from residential to commercial.

3. The petitioners submit that the annual valuation was revised and raised without following the due provision of law and by merely inducing the representative of the petitioners to submit a declaration on a non-judicial stamp paper of rupees ten accepting the annual valuation as assessed by the Corporation.

4. It has been contended that there is no provision in law by which the revised annual valuation can be accepted by an assessee by submitting a declaration on a non-judicial stamp paper of rupees ten. According to the petitioners, the said undertaking was obtained by force and coercion. Petitioners being layman, ignorant of the statutory provisions, on good faith submitted the declaration and was made to accept the exorbitant annual valuation as assessed by the Corporation.

5. It has been submitted that the Corporation cannot compel an assessee to accept any valuation not assessed in accordance with the statutory provisions. The Corporation being a statutory authority is bound to act in accordance with the statute and cannot act arbitrarily in the matter of fixation of annual valuation.

6. The petitioners have submitted objection before the Corporation against such illegal assessment of annual valuation. Prayer has been made for setting aside the said valuation with a further prayer to reassess the property for fixing up the proper valuation of the same.

7. In support of the aforesaid submission the petitioners have relied upon the judgment delivered by a coordinate bench of this Court on 27th September 2016 in WP No. 25670 (W) of 2012 in the matter of Sulphotek System Private Limited -versus-Kolkata Municipal Corporation and Others affirmed by the Hon’ble division bench on 1st March 2017 in MAT 2037 of 2016 with CAN 1281 of 2017 in the matter of the Kolkata Municipal Corporation and Others -versus-Sulphotek Systems Private Limited. Reliance has also been placed on the judgment delivered by this Court in the matter of PS Group Reality Limited and Others -versus-The Kolkata Municipal Corporation and Others reported in (2012) 3 WBLR (Cal) 916 paragraphs 6, 12, 16 and 19.

8. The respondents oppose the prayer of the petitioners. It has been submitted that the subject premises comprises of a four-storied building with built up area of 10,760 sq.ft. situated on 7.48 cottah of land in New Alipore which is a prime locality of the city.

9. The representative of the petitioner company approached the Corporation seeking permission to use the ground and first floors of the building measuring 2,000 sq.ft. for commercial purpose. The petitioner’s representative expressed desire to pay off the outstanding property tax dues prior to the permission being granted for conversion of the mode of use of two floors of the subject property.

10. On scrutiny of records it revealed that the subject property was assessed at a considerably low rate compared to similar properties in the neighbourhood/vicinity. After making the necessary calculations the annual valuation of the subject property was assessed at rupees one lakh fifty thousand only for the covered built up area of 10,760 square feet, on the reasonable rent of rupees 1.29 per square feet which was still low compared to similar properties in the neighbourhood.

11. The proposed assessment of annual valuation was intimated to the authorised representative of the petitioner with request to submit the filled up self-assessment form for valuation of the property under the Unit Area Assess