1. Affidavit-of-service filed be kept with the record.

2. The writ application has been preferred challenging the letter dated 3rd December, 2019 passed by the respondent no. 4 the Deputy Assessor Collector (S.S. Unit), Kolkata Municipal Corporation.

3. The petitioner is the owner of the property of the flat in this case since the year 2012 by virtue of a registered deed of conveyance, which was duly executed on 31st day of March, 2012, and registered in Book-I, CD Volume number 5, page from 9694 to 9732, Being No. 04036 for the year 2012 before the office of the District Sub-Registrar II, South 24 Parganas.

4. On hearing the learned counsels and the learned counsel appearing for the Kolkata Municipal Corporation, it appears from the record that vide a Mutation Certificate dated 03.12.2019, the premises in the present case was mutated in the name of the writ petitioner herein.

5. Subsequently, a notice dated 28.02.2020 was issued to the writ petitioner herein wherein it appears that on a complaint