JUDGMENT :

Arijit Banerjee, J.

1. This appeal is directed against a judgment and order dated March 8, 2022, whereby the appellant’s writ petition being WPA 1139 of 2016 was disposed of by a learned Judge of this Court.

Case of the appellant:-

2. The appellant/writ petitioner is the 3/4th owner of premises no. 41/1, Chand Mohammad Road, Kolkata – 700 092, situated within the territorial limits of Kolkata Municipal Corporation (in short ‘KMC’). KMC assessed the annual valuation of the appellant’s portion of the concerned building at Rs. 1,18,120/- with effect from 4th quarter of 2000-2001. The annual valuation was however reduced to Rs. 64,580/-.

3. KMC again proposed to assess the annual valuation of the appellant’s portion of the building at Rs. 1,28,520/- with effect from 2nd quarter of 2001-2002. Ultimately, such annual valuation was finalised at Rs. 54,000/-.

4. With effect from the 4th quarter of 2006-07, KMC proposed annual valuation of the appellant’s portion of the premises in question at Rs. 71,040/-, by a notice dated June 21, 2011. By another notice dated June 21, 2011, KMC proposed annual valuation of Rs. 1,70, 690/- with effect from the 3rd quarter of 2010-11. By both the sai