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 said judgment dated 19.01.2021, passed by the Ld. Single Bench in writ petition No. WPO 1861 of 2020. They have challenged the same and justified their own action, inter alia, on the grounds argued before this court. The arguments made by Mr. Aloke Kumar Ghosh, appearing for the appellant/corporation, may be summerised, as follows:-

3. Appellant’s first challenge is to the maintainability of the writ petition.

4. Appellant says that the law and the Rules made thereunder, ordain preferring an appeal before the appropriate forum, in case an assesse is aggrieved with an order of the ‘Hearing Officer’ as regards the assessment of property valuation and tax imposed thereon. Provisions under Section 189 of The Kolkata Municipal Corporation Act, 1980 (therein after referred to as the KMC Act, 1980) was resorted to, which is as follows:-

189. Appeal before the Municipal Assessment Tribunal:-

(1) There shall be a Municipal Assessment Tribunal for hearing and disposal of an appeal against an order passed under section 188.

(2) ………………………

(3) ………………………

(4) ……………………

(5) Any owner or person liable to payment of 3[property tax] may, if dissatisfied with the determination of objection under section 188 appeal to the Tribunal: Provided that such appeal shall be presented to the Tribunal within forty-five days from the date of service of 4 [a copy of the order] under section 188 and shall be accompanied by a copy of the said order.

(6) No appeal under this section shall be entertained unless the 3 [property tax] in respect of any land or building for the period ending on the date of presentation of the appeal on the valuation determined under section 188 has been deposited 5 [in the office of the Corporation] and the appeal shall abate unless such 3 [property tax] is continued to be deposited till the appeal is finally disposed of.

(7) The provisions of Part II and Part III of the Limitation Act, 1963 (36 of 1963) relating to appeal shall apply to every appeal preferred under this section.

(8) ………………….

(9) The decision of the Tribunal with regard to valuation or assessment shall be final and no suit or proceeding shall lie in any Civil Court in respect of any matter which has been or may be referred to or has been decided by the Tribunal.

(10) The valuation fixed after disposal of the appeal under this section shall take effect from the quarter in which such valuation would have taken effect and shall continue to remain in force during the period such valuation would have remained in force, had no appeal been filed.

5. It is submitted that, order dated 26.12.2019-of the Hearing Officer, with respect to the respondent no.1/writ petitioner’s property in this case, shall be amenable to challenge vide a statutory appeal, by virtue of the aforestated provision of law and there