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ARIJIT BANERJEE, RAI CHATTOPADHYAY
Kolkata Municipal Corporation – Appellant
Versus
Anuradha Chaudhuri – Respondent
JUDGMENT :
(Rai Chattopadhyay, J.)
1. In the impugned judgment dated 19.01.2021, Ld. Single Bench has founded its decision on the reasons inter alia that there cannot be any deprecation and denial of an existing right or benefit by any action involving civil consequence without substantial compliance with the principles of natural justice. Ld. Single Bench has found that, in case of the writ petitioner/respondent no.1, the action taken by the appellant/corporation would not fulfill the required criteria of adherence with the said principles, her plea has remained unheard though she has been subjected to face civil consequences by the impugned action of the appellant/Corporation. Ld. Single Bench has further held that doors of this constitutional court are not closed for her, even though the statute might have provided a remedy by way of an appeal. The writ petitioner/respondent was directed to be allowed an opportunity of hearing, before the ‘Hearing Officer’ and all the steps of the Corporation for enhancement of the valuation of the property by issuance of Red Cards and raising supplementary bills, were set aside.
2. Appellant/Corporation is dissatisfied and aggrieved with the sa
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.
Assessment orders deemed invalid due to lack of reasons and failure to adhere to mandatory notice periods.
The court affirmed that amendments to property tax assessments must adhere to statutory provisions and procedural fairness, and that jurisdictional errors render assessments void.
The main legal point established in the judgment is that the acceptance of annual valuation by the petitioners and their authorized representative, followed by a request for further waiver, indicated....
Assessments for property tax must be based on reasonable rent expectation, not merely actual rent received, to avoid jurisdictional errors.
Municipal authority must act within jurisdiction and statutory mandates during property valuation revisions; arbitrary actions are subject to judicial scrutiny.
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