IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION

ORIGINAL SIDE

BEFORE:

HON’BLE JUSTICE RAJA BASU CHOWDHURY

WPO 622 of 2025

ORIENTAL MOTOR ACCESSORIES AGENCY PRIVATE LIMITED & ANR.

VS

THE KOLKATA MUNICIPAL CORPORATION & ORS.

For the petitioner : Mr. Mainak Bose, Sr. Adv.

Mr. Sankarsan Sarkar, Adv.

Mr. Tanmoy Sett, Adv. Ms. Sucheta Das, Adv.

For the respondents : Mr. Biswajit Mukherjee, Adv.

Mr. Anupam Dasadhikari, Adv.

Heard on : 27.11.2025

Judgment on : 27th November, 2025

RAJA BASU CHOWDHURY, J (ORAL):

1. The instant writ petition has been filed, inter alia, challenging the notices dated 29th November, 2024, 4th January, 2025 and 21st January, 2025 as also the order dated 28th February, 2025 passed by the respondent

no. 4.

2. It is the petitioners’ case that the petitioner no. 1 is the owner of the land and building being premises no. P-31, Nanigopal Roy Chowdhury Avenue, Kolkata – 700 014 (hereinafter referred to as “the said premises”) which comprises of a G+6 stories and some single storied outhouses. The disputes in relation to the present cause cropped up for the first time when

a notice dated 5th August, 2023 proposing the enhancement of the annual valuation of the said premises was issued under UAA (Unit Area Assessment) system thereby proposing annual valuation to be Rs.2,74,56,410/- with effect from 1st quarter, 2017. According to the petitioners, since the notice reached the petitioners beyond the period for filing of the objection, the petitioners were prevented to object to the same, and accordingly, the petitioners had approached this Hon’ble Court in a writ petition which was registered as WPO/1716/2023.

3. By an order dated 16^th October, 2023 a Co-ordinate Bench of this Court was pleased to set aside the subsequent steps taken by the Municipal Corporation pursuant to the notice dated 5th August, 2023 and directed the Hearing Officer to hear out the issue in question in furtherance to the notice dated 5th August, 2023 and to decide the issues as raised in the objection pending consideration afresh on merits by granting an opportunity of hearing to the petitioners.

4. According to the petitioners since, the fundamental/jurisdictional power of the Hearing Officer to issue such notice having regard to the provisions contained in Section 179(2)(b) of the Kolkata Municipal Corporation Act, 1980 (hereinafter referred to as “the said Act”) was not decided, an appeal was filed.

5. The Division Bench of this Court decided to hear out the appeal finally and subsequently by an order dated 21st November, 2024, noting the reliefs prayed for by the petitioners and noting that the challenge to the annual valuation pursuant to the notice dated 5th August, 2023 had succeeded, was of the view that the petitioners have a statutory alternative remedy available with regard to the annual valuation fixed and, as such, without entering into the said arena disposed of the appeal keeping the other issues raised by the petitioners in the writ petition with regard to annual valuation and the refund of the tax paid in respect of the specified quarters, open to be adjudicated before appropriate forum.

6. Petitioners, however, approached the Hon’ble Supreme Court questioning the above order in a Special Leave Petition which was registered as “Special Leave to Appeal (C) No(s). 5363/2025. The Hon’ble Supreme Court by its order dated 17th March, 2025 was, inter alia, pleased to dismiss the Special Leave Petition on the following terms :- “1. We are not inclined to interfere with the impugned judgment and, hence, the special leave petition is dismissed.

2. We, however, clarify that the petitioner is at liberty to raise all pleas and contentions before the appropriate authority in accordance with law.

3. Pending application(s), if any, shall stand disposed of.”

7. Pursuant to the aforesaid the petitioners participated in the proceedings of the proposed valuation pertaining to the notice dated 5th August 2023 for the first quarter of 2017-18 and the annual v