IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION

ORIGINAL SIDE

Present:

The Hon’ble Justice Rai Chattopadhyay

WPO 593 of 2018

Tapati Bose & Anr.

Vs.

Kolkata Municipal Corporation & Ors.

For the Petitioners : Ms. Piyali Sengupta, Adv.

: Mr. Orijit Chatterjee, Adv.

: Ms. Sabarni Mukherjee, Adv.

:

For the KMC Mr. Ranajit Chatterjee, Adv.

: Ms. Manisha Nath, Adv.

Judgment on : 25/07/2025

Rai Chattopadhyay, J. :-

(1) An order of the Hearing Officer X, Kolkata Municipal Corporation, dated September 1, 2017, along with the property tax bill 2018-‟19 (being Annexures- P.12 and P.13 respectively in the writ petition), are under challenge, in the instant case. Vide the impugned order dated September 1, 2017, the Hearing Officer X, KMC has confirmed the revised annual valuation of the property concerned to the tune of Rs. 2,89,550/-, with effect from the 1st quarter of 2010-11, for the Assessee No. 11-069-43-0787-5,

that are the instant writ petitioners.

(2) While challenging as above, the petitioners have prayed for relief inter alia that, the alleged illegal revised assessment of annual valuation of the property concerned, to the tune of Rs. 2,89,550/- from the 1st quarter of 2010-11, be cancelled and revoked immediately, that the impugned order dated September 1, 2017 be set aside, that the periodic property tax bill for 2018-‟19 being Annexure - P.13 with the writ petition be set-aside, that the rate-card being Annexure - P.6, supplementary bills dated October 1, 2017 being Annexure - P.8 and the demand notice dated May 24, 2018 being Annexure - P.10 with the writ petition, which are allegedly the offshoots of the said alleged illegal revised valuation of the property concerned, may also be set aside.

(3) The property is the 2nd and 3rd floors of the building in Block - A, at the frontal portion of premises No. 26, Sarat Bose Road, Kolkata - 700020. The premises as above comprises with two blocks, „A‟ and „B‟, „A‟ being the building at the front portion and „B‟ being that at the rear portion of the property. After being engaged in litigation for several years, the parties came to an amicable settlement and a compromise decree was drawn by this Court, in terms of the settlement between the parties, on November 30, 2009. Vide the terms of settlement and the decree as above the petitioner with Amitava Bose (now deceased), became the joint owners of the 2nd and 3rd floors of Block-A, in the said premises, Block-A being a ground plus three storied building at the front portion of the premises.

(4) After owning and obtaining exclusive possession of the property as above, the petitioners had applied for mutation cum apportionment of the property against a separate assessee number, vide their letter dated May

26, 2017 (5) The petitioner No.1, one of the joint owners received a notice of hearing dated July 7, 2017, under sections 184(3) & 184(4) of the Kolkata Municipal Corporation Act, 1980, allegedly purporting to communicate the proposed enhanced assessment of annual valuation of the apportioned share of the property, of the petitioners, pertaining to Assessee No. 11-069- 43-0787-5 at Rs. 2,89,550/-, with effect from 1st quarter of 2010-11. According to the clauses mentioned in the said notice of hearing dated July 7, 2017, the revision of annual valuation of the apportioned property as proposed was on account of the ground mentioned in the said notice of hearing, that is, as follows:-

“New valuation on Separation/Apportionment/Amalgamation on estimated annual rent less statutory allowance for repairs.”

The petitioner is aggrieved that apportionment of the property, not being a taxable event under the law, cannot be the basis of upward revision of the annual valuation of the property, that, the proposed valuation was ex-

facie in violation of the statutory provision.

(6) The petitioners are also aggrieved that proposed annual valuation of the property is exorbitant and disproportionate with the valuation of the other portion of the same premises. Tha