Popat and Kotecha Property and Anr. Vs Kolkata Municipal Corporation and Ors. (Calcutta High Court)
The writ petition challenged the enhancement of the Annual Valuation of a property by the Kolkata Municipal Corporation (KMC), consequential supplementary property tax demands, and related entries displayed on the Corporation’s official website. The petitioners also challenged the order of the Hearing Officer dated 24 December 2019, the Rate Cards issued pursuant thereto, and supplementary bills, while seeking refund of property tax allegedly collected on the basis of an illegal enhancement and directions for compliance with statutory procedures before any future revision of valuation.
The property is owned by the Official Trustee of West Bengal, while the first petitioner is the lessee under a 99-year lease. Earlier litigation resulted in a Division Bench order directing KMC to undertake valuation after following statutory formalities, including issuance of notice and hearing. Pursuant to those directions, the petitioner submitted representations and objections regarding valuation. After hearing the parties, the Hearing Officer passed an order on 24 December 2019 fixing revised Annual Valuation for different assessment periods after rejecting the petitioner’s tenant-wise rent details due to lack of supporting documentary evidence.
Subsequently, supplementary bills and Rate Cards were issued. The petitioner challenged these through separate writ petitions and deposited amounts pursuant to court orders while reserving its rights. Later, the petitioner discovered from KMC’s website that the Annual Valuation had been increased from ₹20,13,900 to ₹22,15,290 with retrospective effect from the fourth quarter of 2016-17, allegedly without any notice, opportunity to object, hearing, or communication of the enhancement order. The petitioner also alleged that supplementary demands were generated on the basis of the enhanced valuation and that only a 5% rebate was reflected instead of 10%.
