AJIT KUMAR SENGUPTA, J.

( 1 ) IN this application under Article 226 of the Constitution the petitioner has challenged the determination of annual value in respect of the premises No. 1 Shakespeare Sarani, Calcutta for the period commencing 4th Quarter 1984-85. The main ground of challenge is that in determining the annual value no reasons have been disclosed by the Authorities as to how the valuation was arrived at.

( 2 ) AT the hearing Mr. Jayanta, Mitra, learned Counsel appearing for the petitioner has submitted that there is no basis for determining the annual value at Rupees 29,16,000/- and unless the reasons are disclosed as to why and how the quantum has been arrived at, the petitioner is not in a position to challenge such determination before the Appellate Authority.

( 3 ) IT has been contended by Mr. A. K. Dasadhikari, learned counsel appearing for the Calcutta Municipal Corporation that the Corporation is at liberty to adopt any of the two methods for valuation. In this particular case, the rental method was adopted and according to the particulars furnished the rent including service charge annually came to Rs. 2,70,000. 00 and on that basis the calculation was made an

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