1. This appeal is under section 142(3) of the Calcutta Municipal Act and it relates to the assessment of premises No. 1A, Park Street, of which the Royal Asiatic Society of Bengal is the owner. It appears that the Executive Officer of the Corporation of Calcutta made a fresh valuation of the lands and buildings of the aforesaid premises in April, 1948.
2. The appellant filed an objection to the valuation under sec. 139 of the Calcutta Municipal Act and the Deputy Executive Officer of the Corporation of Calcutta gave the appellant some relief. Against the order of the Deputy Executive Officer the appellant filed an appeal to the Small Causes Court, Calcutta, under the provisions of sec. 141 of the Calcutta Municipal Act. The learned Judge of the Small Causes Court dismissed the appeal of the appellant on the preliminary ground that the appellant was not entitled to question the valuation which was made by the Deputy Executive Officer at the time of making a fresh valuation and the grounds for his decision are these: There was a general re-valuation of the premises in question in January, 1948, and at that general revaluation the annual valuation of the premises was fixed at Rs. 21,600. The appellant filed an objection against that assessment under sec. 139 but, upon disposal thereof by the Deputy Executive Officer, did not carry the matter further by preferring an appeal to the Small Causes Court or a further appeal to this Court. The result was that the valuation made at the time of the general revaluation became final. The learned Chief Judge, Small Causes Court, Calcutta, has held that as the appellant did not file any appeal against the decision of the Deputy Executive Officer at the time of the general revaluation and as the order of the Deputy Executive Officer at the time of the general revaluation had become final under sub-secs. 1 and 2 of sec. 142, the appellant is precluded from questioning the valuation made by the Deputy Executive Officer in the present case.
3. We must say that we cannot agree with the view which has been taken by the learned Small Causes Court Judge. Sub-section 1 of sec. 131 of the Calcutta Municipal Act provides that the Corporation will have the right to make a general revaluation of the land and building situate in several wards and that valuation will remain in force for a period of six years but there is also a provision in that section that the Executive Officer of the Corporation of Calcutta may make a fresh valuation of the lands and buildings in each ward during the currency of the period of six years. In the present case, shortly after the general revaluation had been made, the Executive Officer chose to make a fresh valuation of the lands and buildings and the appellant filed an objection to this fresh valuation under the provisions of sec. 139 of the Calcutta Municipal Act. This he was entitled to do under sub-sec. 1 of sec. 139 which provides that “any per son who is dissatisfied with a valuation made under this Chapter may deliver at the Municipal Office a written notice stating the grounds of his objection to such valuation”. Section 140 of the Calcutta Municipal Act provides that Such objection shall be entered in a register and the Deputy Executive Officer shall hear the objections in the presence of the objector and when the objection has been determined the order passed shall be re corded in the register together with the date of such order. The learned Small Causes Court Judge has relied upon the provisions of sub-sections 1 and 2 of sec. 142 which provide that every valuation made by the Executive Officer under sec. 131 shall, Subject to the provisions of secs. 138, 140 and 141, be final and that every order passed by the Executive Officer or the Deputy Executive Officer under sec. 140, shall, subject to the provisions of sec. 141, be final. According to the learned Judge the finality which attaches to the general valuation remains in force even after a fresh valuation has been made under sec. 131. We do not think that this view is correct. In our opinion, the finality referred to in sub-secs. 1 and 2 of sec. 142 remains in force only so long as the valuation in question remains in force. If by an act of the Corporation authorities the valuation arrived at on a previous occasion is revised in any manner contemplated by sec. 131 it gives rise to a new cause of action and the assessee acquires a fresh right to file objections under section 139 and becomes entitled to all the reliefs which are contemplated by secs. 140 and 141 and 142. The learned Small Causes Court Judge was not therefore, in our opinion, right in dismissing the appeal on the preliminary ground that the appellant is not entitled to reagitate the matter which it failed to agitate at the time of the general revaluation. As the learned Judge has not recorded any finding upon the merits of the appellant's case we have no option but to set aside his decision and remand the case to him for a consideration upon the merits.
4. The appeal is accordingly allowed. The judgment of the Small Causes Court Judge is set aside and the case sent back to him to be dealt with in accordance with law. The appellant is entitled to the costs of this appeal, hearing fee being assessed at three gold mohurs.