When a statutory objection is filed against a proposed amendment to a municipal assessment book, the municipal authority must refer the objection to a hearing officer for adjudication and lacks the jurisdiction to personally decide the merits of the objection.

JUDGMENT :

RAJA BASU CHOWDHURY, J.

1. Challenging the order passed by the Municipal Commissioner dated 4th August, 2025 in terms of Section 192 of the Kolkata Municipal Corporation Act 1980 (hereinafter referred to as ‘the said Act’), the instant writ petition has been filed. The petitioners have also sought for consequential reliefs.

2. The petitioners’ case proceeds on the premise that by a registered indenture dated 17th January, 1942, one Birendra Kumar Shaw, since deceased, had purchased from the National Life Insurance Company Limited, all that land admeasuring 1 Bigha, 11 Cottah 8 Chittaks and 41 Sq. Ft. being premises no.20 Park Street, formerly known as premises no.4 Park Street, Kolkata. Later, the aforesaid premises was subdivided into 10 premises, which were renumbered as 20A, 20B, 20C, 20D, 20E, 20F, 20G, 20H, 20J and 20K, Park Street, Kolkata together with partly four storeyed, partly two storeyed and partly one storeyed buildings built and erected thereon. By passage of time, the petitioners claim to have acquired the interest in respect of the premises no.20G, Park Street, Kolkata – 700 016 along with a G+5 storeyed building and are recorded owners in respect thereof, in the books of Kolkata Municipal Corporation. According to the petitioners, in the year 2004, the building had four floors and later in the year 2013-14, an additional floor was constructed. Presently, the construction standing at the premises is in conformity with municipal laws. The petitioners claim to have executed a long lease on 25th September, 2024 in respect of the G+4 storeyed building standing thereon in favour of one Abhishek Entertainment & Foods Pvt. Ltd. According to the petitioners, as on 21st July, 2025, No Outstanding Certificate (NOC) has been issued by the office of the Assessor Collector in respect of the said premises. Incidentally, on 3rd July, 2025, the petitioners were served with a notice issued under Section 192(2) of the said Act intimating that the Municipal Commissioner will proceed to amend the municipal books under Section 192(1)(iv) of the said Act in connection with the above premises for the period w.e.f. 3rd quarter of 2004-05 on 22nd July, 2025 at 11:00 A.M., at his chamber. Accordingly, intimation thereof was given to the petitioners. The petitioners were further required to submit their objection, if any, within a period of 3 days from the receipt of such notice.

3. Records would reveal that upon receipt of such intimation, the petitioners had duly filed a written objection in terms of Section 186 of the said Act. The petitioners would contend that once, an objection was filed in connection with the notice under Section 192(2) of the said Act, it was the obligation of the commissioner to refer the matter to the Hearing Officer and to have the objection heard out in terms of Section 188 of the said Act.

4. Mr. Bhattacharya, learned advocate representing the petitioners has, however, by drawing attention of this Court to the order passed by the Municipal Commissioner would submit that the Municipal Commissioner himself upon determining and disposing of the objection had, inter alia, directed the municipal assessment book to be altered w.e.f. the 3rd quarter of 2004-05 by fixing the annual value at Rs.31,17,660/- by cancelling the existing assessment w.e.f. the 2nd quarter of 2006-07 and the department was directed to proceed accordingly. Following the same, the supplementary bills were raised. Such fact would corrobo