Calcutta High Court (Appellete Side)
The Kolkata Municipal ... vs Nirendra Nath Dey on 16 January, 2023
S/L 63
16.01.2023
Sourav
CO 761 of 2019
The Kolkata Municipal Corporation
Vs.
Nirendra Nath Dey
Mr. Alok Kumar Ghose
Mr. Fazlul Haque
... for the petitioner.
Affidavit-of-service filed in Court today be kept with
the record.
The instant revisional application under Article 227 of
the Constitution of India arises out of the order dated
14.02.2017 as passed by the learned 2nd Bench, Municipal
Assessment Tribunal, The Kolkata Municipal Corporation in
M.A.A. No. 737 of 2013.
By the impugned order the said Tribunal modified the
order of hearing officer in respect of the annual valuation of
the Flat No. C1 (1st Floor) of premises No. 19B/1, Hazra
Road, Kolkata - 700 026 and thus assessed the annual
valuation to the tune of Rs. 12,100/-.
In support of the instant revisional application,
learned advocate for the revisionist, Kolkata Municipal
Corporation submits before this Court that the decision
arrived at by the said Tribunal is faulty since the impugned
order does not disclose on which basis such modification of
the annual valuation has been made by the said Tribunal. It
is further submitted that while passing the impugned order,
the said Tribunal places his reliance upon a referred case in
respect of premises No. 4, Bakul Bagan Row, flat no. 3B, 3rd
Floor, Kolkata-25.
It is argued that placing reliance upon the said
referred case is equally faulty since the premises as involved
in the said referred case and the premises as covered under
the impugned order are in different locations and the period
of assessment are quite distinguishable as the building under
consideration before the Tribunal is a new one in comparison
to the building as mentioned in the said referred case.
None appears on behalf of the opposite party to
counter the contention as raised by the learned advocate for
the revisionist, Kolkata Municipal Corporation.
On perusal of the certified copy of the impugned
order, it transpires to this Court that there are sufficient
forces in the argument as made by the Kolkata Municipal
Corporation. In further considered view of this Court, the
Tribunal while passing the impugned order ought to have
give specific reason as to why the said Tribunal is modifying
the order dated 28.01.2013 of the Hearing Officer and on
what basis it is fixing the annual valuation of the property as
involved in the impugned order.
In view of such, the instant revisional application
being CO 761 of 2019 is allowed. The impugned judgment
passedby the learned 2nd Bench, Municipal Assessment
Tribunal, The Kolkata Municipal Corporation in M.A.A. No.
737 of 2013 is hereby set aside.
The instant matter is remanded back to the learned
Municipal Assessment Tribunal, 2nd Bench, The Kolkata
Municipal Corporation with a direction to rehear the
arguments of the learned advocates of the parties of both
sides and thereafter shall pass a reasoned judgment on the
basis of the materials available on their record and in
accordance with law within six weeks from the date of
communication of this order.
With the aforementioned observation, the instant revisional
application is disposed of.
Urgent photostat certified copy of this order, if applied
for, be given to the parties, upon compliance of necessary
formalities.
(Partha Sarathi Sen, J.)
