IN THE HIGH COURT OF JUDICATURE AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE RESERVED ON: 01.05.2025 DELIVERED ON: 20.05.2025 PRESENT:

THE HON’BLE MR. JUSTICE GAURANG KANTH W.P.O. 1227 OF 2024 TANWEER EBADULLAH VERSUS THE KOLKATA MUNICIPAL CORPORATION AND ORS.

Appearance:-

Mr. Raghunath Chakraborty, Adv.

Mr. Supratik Shyamal, Adv.

Ms. Manisha Nath, Adv.

Mrs. Sonali Sengupta, Adv.

………….…..For the Petitioner.

Mr. Biswajit Mukherjee, Adv.

Ms. Piyali Sengupta, Adv.

………..…………….…..For K.M.C.

JUDGMENT Gaurang Kanth, J.

1. The petitioner, by way of the present writ petition, challenges the revised annual valuation and consequential property tax demand raised by the respondent corporation in respect of the premises bearing No. 7/1, Topsia Road, associated with assessee numbers 110592207102, 110592208490, 110592208349, 110592208337, and 110592201525 on the ground that the same pertains to a period beyond the permissible limitation of three years.

2. The facts leading to the present writ petition are as follows:

3. The petitioner submits that he is the owner of five apportioned units situated at premises no. 7/1, Topsia Road (South), Kolkata. The said ownership has been acquired through duly