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IN THE HIGH COURT AT CALCUTTA
K. K. Talukdar, J
Ranjit Singha v. Kolkata Municipal Corporation and Others
| Table of Content |
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| 1. petitioner participated in hearings regarding property tax assessments. (Para 1) |
| 2. claims of no opportunity or camouflage in the hearing process. (Para 2 , 3) |
| 3. corporation asserts compliance through petitioner’s signatures. (Para 4 , 5) |
| 4. arguments about denial of natural justice and lack of reasons. (Para 6 , 7 , 8) |
| 5. the mechanics of the orders and the requirement for reasons. (Para 9 , 15) |
| 6. issue of lacking reasons and statutory compliance in assessments. (Para 10 , 12 , 13 , 16) |
| 7. final determination of invalidation due to lack of reasons. (Para 14 , 17 , 18 , 19 , 20 , 21) |
1. Admittedly the petitioner is the owner of premise no. 10/1A, Bidhan Sarani, Kolkata - 700006 and let out the portions of the said building to several persons on the basis of an agreement or upon issuance of the rent receipts. The challenge is made to the several assessment orders passed on March 21, 2017 determining the annual valuation for the purpose of property tax with effect from various quarters ranging between 2nd quarter, 2007-08 and 2nd quarter, 2016-17. It is undisputed that the hearing notices all dated 1st March, 2017 were served upon the petitioner proposing to revise the
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