Calcutta High Court (Appellete Side)
The Kolkata Municipal Corporation vs Smt. Mallika Pal on 11 March, 2019
Author: Rajasekhar Mantha
Bench: Rajasekhar Mantha
1 11.03.2019
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Item no. 261.
Court No. 14ap C.O. No. 1747 of 2018 The Kolkata Municipal Corporation Versus Smt. Mallika Pal Mr. Alok Kumar Ghosh, Mr. Swapan Kumar Debnath.
...For the petitioner.
The revisionist-Kolkata Municipal Corporation is aggrieved by an order dated 8th February, 2017 passed in M.A. Appeal No. 407 of 2013.
By the impugned order, the Municipal Tribunal had set aside the annual valuation made by the Assessing Officer for a sum of Rs.20,950/- and reduced it to Rs.5,030/-. Thereafter the Tribunal went on to fix the annual valuation of Rs.8,380/- merely because the assessee had contended as such to be the annual valuation of the property.
It is indeed baffling that the Tribunal has given absolutely no reason as to how and why it is reduced the valuation from Rs.20,950/- to Rs.5,030/- or as to why it wishes to accept a sum of Rs.8,380/- merely because the assessee wants to pay the same.
2There has been, according to this Court, no adjudication whatsoever and the Tribunal appears to have been playing with numbers with a definite purpose and object of reducing the valuation irrespective of what the basis of such valuation ought to be much less any discussions in that regard.
In an another matter decided today, this Court had granted leave to the Mayor of the Kolkata Municipal Corporation to send a copy of this order to the Judicial Department, Government of West Bengal. Such leave is reiterated in this matter.
The impugned order shall stand set aside. The matter is remanded back and transferred to Bench-I of the Municipal Appellate Tribunal for being decided as expeditiously as possible, preferably within a period of two months from the date of communication of a copy of the order.
The Kolkata Municipal Corporation shall serve a copy of this order on the assessee.
With the aforesaid direction, the instant revisional application stands disposed of.
There will be, however, no order as to costs. Urgent photostat certified copy of this order, if applied for, be given to the parties upon compliance of all formalities.
(Rajasekhar Mantha, J.) 3