JUDGMENT :

Hiranmay Bhattacharyya, J.

1. The writ petitioner has prayed for issuance of a mandamus to command the municipal authorities to set aside the Letter of Intimation dated 04.12.2020; to implement the order dated 18.02.1998 and to reevaluate the correct property tax.

2. Kesoram Textile Mills (for short “Kesoram”)/the writ petitioner claims to be the owner of two premises being Nos. C2 and S-1 Garden Reach Road, Kolkata-700024. The said properties were within the jurisdiction of the then Garden Reach Municipality. Garden Reach Municipality subsequently merged with Kolkata Municipal Corporation (for short “KMC”) on and from January, 1984.

3. The concerned Hearing Officer of KMC passed an order dated 18.02.1998 determining the Annual Valuation of the aforesaid holdings for the period 1983-84. Thereafter, the Annual Valuation of the aforesaid holdings was amended under Section 192(2) of the Kolkata Municipal Corporation Act 1980 (for short “the 1980 Act”) with effect from 1st Quarter 1984-85 by an order dated 02.03.2000.

4. Mr. Gupta, learned Senior Counsel appearing in support of the writ petition challenged the jurisdiction of the authority under the 1980 Act to assess the valuati