Bimal Kumar Chanda — Request for Re-assessment of Property Tax of Assessee No.[protected], KMC Ward No.107

REGISTERED WITH A/D. To Date:- 20th May, 2014. The Assessor Collector, Kolkata Municipal Corporation, Santoshpur Unit, Santoshpur Avenue, KMC. Super Market, Kolkata-700075. Sir, Sub:- Request for Adjustment / Re-assessment of Annual Valuation on Property Tax Bill of Bimal Kumar Chanda, Assessee No.[protected] Premises No. 57, P. Majumder Road, Ward No.107, Mailing address – 24/3, P. Majumder Road, Kolkata- 700078. I have the honor to inform you that I have received a Property Tax Bill for[protected], Ward Srl. 107/05137, Phase Srl. N 28663 issued in my name under Assessee No.[protected], wherein an exorbitant amount of Annual Valuation has been shown as Rs.30, 050/- from 01.07.2001 on my present Flat of 1000 Sq.ft. + 105 Sq.ft. of garage. In view of above I would like to submit before your good self that on 01.07.2001 (the date of revised Valuation) I was Owner of one storied old building consist of 3 Rooms with one Kachha Toilet measuring total area of 320 Sq. ft. The annual valuation of the same was Rs.1510/-. Thereafter the revised annual valuation was Rs.5670/- from 01.07.2001 to 4th Quarter of 2005 as per KMC Bill No. 4134316 / XII-0112570 dated 01.04.2010. In this connection I would like to mention here that as per your office record, I was Owner of the said premises measuring the total building area 3372 Sq.ft. and Garage area 210 Sq.ft. till the date of application for Mutation by the co-owners, which was built up gradually from 2005 to 2009, without demolishing the old building constructed before my purchase, and sold out time to time by me as per completion of each flat. The Annual Valuation of my new & old building (measuring total area of 3372 sq.ft and 210 sq.ft. of Garage) was re-assessed on 02.03.2010 by KMC on receipt of my application for re-assessment, as per completion of my new construction time to time as follows:- From July 1995 to June 2001 –----- Rs. 5150/- as annual valuation of old building. From July 2001 to March 2006 ---- Rs. 5670/- as annual valuation of old building. From April 2006 to June[protected] Rs. 13, 820/- as A.V. of old & proportion of new bldg. From July 2007 to June[protected] Rs. 15, 200/- as A.V. of old & proportion of new bldg. From July[protected] Rs. 45, 220/- as A.V. of old & entire new bldg. Accordingly, the Arrear Tax bill for my new and old building was generated on 02.03.2010 in my name (as the co-owners of individual flat, as purchased time to time, delayed for applying for KMC Mutation), under bill No.4134312 to 4134322, 4134324, 4134326, 4134328, 4134330 & 4134332 dated 01.04.2010 amounting to Rs. 65, 377/-. The total amount of Rs. 67, 830/- (including Fine of Rs.2453/-) was paid on 30.04.2010 by Demand Draft of Central Bank Of India. The necessary “No Outstanding Certificate” was issued by your office on 30.04.2010. Page-2. After paying the total amount of Arrear Property Tax on 30.4.2010 for the entire building area 3372 + 210 Sq.ft., the individual co-owners applied for Mutation of their individual flat as per their Title Deeds and paid their proportionate Tax again from the date of individual purchase. Thus there was a double payment. Thereafter, we all the Owners of flat went to meet with the then Assessor Collector Mr. Bijay Biswas and Dy. Assessor Collector Mr. Uday Shankar Biswas of Santoshpur Unit and they have assured us that the Annual Valuation of Rs.45, 220/- which has duly been re-assessed from July 2008 on total area of 3372 + 210 Sq.ft. will be divided proportionately amongst the owners applied for Mutation as per individual possession including the mother owner. They have also assured us that the excess amount of property Tax so paid for the same period will be adjusted in future Bill. But it will take little time and we should not come and disturb the Property Tax department of KMC during this period. In the meantime I have received a Property Tax Bill for[protected] for the entire building measuring 3372 + 210 Sq.ft. as per Annual Valuation of Rs.45, 220/- because by this time the Mutation of Co-owners was not completed and the Property Tax Bill for the entire building was generated in my name as mother owner. On receipt of the same, the Property Tax was paid upto 1st Quarter of[protected]. We were very much grateful to the respected Assessor Collector as they kept their promise of A.V. based on the A.V. of Rs.45, 220/-. Further I would like to mention here that time to time I have sold out my old & new building (without demolishing the old bldg.) total 2372 Sq.ft. Flat + 105 sq.ft. of garage. At present I am the owner of 1000 Sq.ft. Flat + 105 Sq.ft. of garage. So the Annual Valuation of my present property would have been assessed based on my present Flat, after dividing the entire re-assessed Annual Valuation of Rs.45, 220/- proportionately amongst the 5 (five) Owners as per measurement of individual flat. But I am sorry to inform you that the Annual Valuation of my Flat of 1000 Sq.ft. + 105 Sq.ft. garage has not been assessed by dividing the total Annual Valuation of Rs. 45, 220/- on entire building + garage comes to 3582 Sq.ft. Accordingly the Mutation of all the co-owners have been completed and the names and Assessee numbers are as under:- 1. Mr. Bhaskar Sen - area 465 sq.ft.[protected] Assessee No.[protected]. 2. Mrs. Malati Dey & Gouri Dey -- area 257 Sq.ft.-------- Assessee No.[protected]. 3. Mr. Swapan Majumder - area 450 Sq.ft.[protected] Assessee No.[protected]. 4. Mr. Vivek Banerjee & Mrs. Nabina Banerjee – area 1200 Sq.ft + 105 Sq.ft. Garage – Assessee No.[protected]. At present I am the Owner of only a flat measuring super build up area of 1000 Sq.ft. + 105 Sq.ft. of Garage out of total 3372 + 210 Sq.ft.. But I have received a Property Tax Bill in my name (copy enclosed), wherein an exorbitant amount of Rs.30, 050/- as Annual Valuation has been shown against my present property and also shown an exorbitant amount as Outstanding dues. Whereas the A.V. of entire flats of 3582 Sq.ft. was Rs.45, 220/- Page- 3. Sir, I am at a loss how the Annual Valuation of Rs.30, 050/- has been assessed on a flat of only 1000 sq.ft. + 105 Sq.ft. of garage. In this regard please refer to my earlier letter dated 28.5.2013 wherein I have described everything to you and again submitting the same. Sir, if you go through your office record in regards to the Mutation of co-owners of the said building, as per their assessee no. as mentioned above, you will find that out of total area of 3372 Sq. ft. + 210 Sq. ft. you have allowed Mutation for 2372 Sq. ft. + 105 Sq. ft. area and allotted the Assessee No. to the co-owners and at the same time your department have collected second time the proportionate arrear Property Tax from individual co-owners from the date they have purchased the property, although the Property Tax for their portion have already been paid on 30.04.2010, before applying for Mutation. So, the remaining 1000 Sq. ft. + 105 Sq. ft. of garage left for Mother Owner (which is presently in my possession) and the Annual Valuation of the said area would have been assessed according to the present rate of valuation apprx.Rs.1.00 to Rs.1.20 per Square feet, which comes to Annual Valuation of Rs.13, 500/- apprx. Instead of Rs.30, 050/- as shown. I would also request you to kindly adjust the excess amount which have been paid on 30.4. 2010 as property Tax for total building. Because the individual co-owners, as reported, have paid their proportionate property Tax from the date of their purchase, at the time of their individual Mutation, which was also included in my Property Tax Bill raised on 01.04.2010 and duly paid on 30.4. 2010. So there was a double payment for the same property and for the same period. Thus the excess amount so paid may kindly be adjusted in my future property Tax from 2nd quarter of[protected] as promised by the then Assessor Collector. I THINK IT WILL NOT BE OUT OF PLACE TO MENTION HERE THAT MY PREVIOUS TOTAL AREA OF 3372 Sq. ft and 210 Sq. ft. WAS ASSESSED ON THE BASIS OF Rs.1.20 per Sq. ft.. BUT I DON’T KNOW HOW MY PRESENT 1000 Sq.ft + 105 Sq. ft. FLAT HAS BEEN ASSESSED SO EXORBITANTLY, WHEN THE NEW BUILDING, WITHOUT DEMOLISHING THE OLD BLDG., WAS CONSTRUCTED TIME TO TIME FROM 2005 TO 2009. Sir, It is my earnest request to your good self to kindly look into the matter sympathetically and pass necessary orders for Re-assessment of Annual Valuation and adjustment of Quarterly Property Tax of my flat measuring 1000 Sq.ft + 105 Sq.ft. to save a Retired Ex-serviceman pulling on his family on a meager amount of Pension. Thanking you, Yours faithfully, (BIMAL KUMAR CHANDA) Assessee No.[protected]. Ward No.107. 24/3, P. Majumder Road, Kolkata-700078. Encl:- Xerox copy of Tax Bill for[protected]. Mobile Phone No. [protected]. Email: [protected]@yahoo.com