The Kolkata Municipal ... vs Ananda Kumar Gupta & Anr
2021 Latest Caselaw 406 Cal

21.1.2021 sn.20

C.O. 132 of 2021

The Kolkata Municipal Corporation Vs.

Ananda Kumar Gupta & Anr.

Mr. Alok Ghosh, Mr. Fazlul Haque ....for the Petitioners

This revisional application is directed against an order

dated August 9, 2019 passed by the learned Municipal

Assessment Tribunal, 2nd Bench, Kolkata Municipal

Corporation in M.A.A. Appeal No.1266 of 2015.

Mr. Ghosh, learned Advocate appearing for the

Corporation, submits that the order suffers from irregularities.

First, that the reasonable rent taken into consideration by the

learned Tribunal was erroneous as the premises in question

could not be compared to the other premises as this is a newly

constructed building.

Mr. Ghosh further submits that the decision relied upon

by the learned Tribunal was not correctly understood by the

learned Tribunal and the ratio of the decision relied upon were

quite contrary to the decision of the Tribunal. Thirdly, Mr.

Ghosh submits that the Mayor's notification/regulation relied

upon by the learned Tribunal did not have any application.

I find that the order impugned is not a reasoned one.

Prima facie, I am of the view that the Tribunal ought to

have discussed how the ratios of the judgments were

applicable in this case before the assessment made by the

hearing officer was set aside and reduced considerably. The

learned Tribunal also failed to point out the errors in the order

of the hearing officer and compared the reasonable rent of the

premises with an old building.

Considering the prima facie case and balance of

convenience and inconvenience and the provisions of Section

197 read with 189(6) of the Kolkata Municipal Corporation

Act, 1980, the order impugned is stayed for a period of four

months or until further orders whichever is earlier.

The learned Advocate-on-record for the petitioner is

directed to serve a copy of this revisional application along

with a server copy of this order upon the opposite party.

List this matter for hearing on April 22, 2021 at 2.00 p.m.

(Shampa Sarkar, J.)