| Address: Kolkata, West Bengal |
To,
Asstt. Assessor-Collector (South)
Division No. 31A
Assessment-Collection (South) Deptt.
Kolkata Municipal Corporation
5, S. N. Banerjee Road, Kolkata – 700013
Sub: Objection to Assessment on Annual Valuation of my property situated at 2P Garcha First lane, Kolkata-700019. Assessee No.:[protected]
Sir,
I am Sudip Das, Son of Shri Himangshu Das (Assesse), residing at 2P Garcha First lane, Kolkata-700019. With reference to your letter vide No.: 927/086/AACES DIV-31A/15-16 dated 30/04/2015, has been received by me on 27th May 2015. The proposed Annual Valuation is Rs. 22, 910/-. The assessment made is unduly exorbitant, arbitrary and without any justification. Whatsoever, I do hereby prefer objection to that said assessment on the following amongst other grounds:-
i) Our house is around 80 years old, and is in a very dilapidated condition and need major repair/re-construction. Portion in the front portion of the building, where we are residing is severely damaged along with roof collapse, water is leaking from roof in our bedroom. My father, Sri Himangshu Das (the owner) is retired from business long time ago and is bed ridden and suffers from heart condition, hypertension and neurological disorders.
ii) That the assessment in question is based on incorrect data, incomplete inquiry and has no relation to real state of affairs and the basis and standard of valuation are wrong, faulty and erroneous and the land valuation has been excessive and unfair.
iii) That the proper rent has not been taken into consideration. Also, we previously had three tenants of which only two remains but still we are accounted for three tenants, details are given below –
Pannalal Shah (forcibly occupying front Garage room without paying rent for a very long time, filed civil case and fought for over 15 yrs without success)
Chuhar Singh (died in 2012, his son Balraj Kumar Jund is occupying the ground floor of back portion of the house, not paying rent since 2012 (last rent received was Rs. 700/-). Moreover, they made several illegal constructions/modifications forcibly without our consent.
iv) That the rent assessed is higher than actual rent (tenants are not paying rent). There has been no substantial addition or alteration since the last assessment.
v) That the original valuation is already high, excessive and it is requested the original valuation should be reduced substantially with due consideration of facts and law.
vi) That the premises is entirely or partly being occupied by the owner or tenant and used for residential purpose and the deductions which are permissible under law and equity were not considered at the time of assessment.
vii) Annual Property Tax Valuation of our Property for year[protected] was Rs.15, 550/-. My sister Sonali Das (Sonali Sen Chowdhury) along with her family resides at first floor of the back portion of our building (previously rented but still showing as rented on your accounts), which she has mutated in her name in Nov 2014. And after mutation the proposed valuation jumped to Rs. 22, 910/- directly from previous valuation of Rs.15, 550/- (which was already excessive) instead of decreasing.
viii) The other grounds of objection will be urged at the time of hearing in support of this objection
Kindly note, that I haven’t received any letters from KMC prior to this. I am out of job and due to our financial condition, I am unable repair my damaged house and the impending tax burden with arrears is too much bear and that too without justification.
Under the above circumstances, I earnestly pray before your good self that you give me a time extension for hearing, to further explain all the difficulties enumerated above for reassessing the proper annual valuation of the aforesaid property. Being a good tax payer, I may pay the corporation tax within my financial ability and get equal justice.
I am putting forward this objection on behalf of my father, who as stated above is a heart patient, has hypertension and neurological disorders and is completely bed ridden.
With best regards,
Yours Faithfully,
(Sudip Das)
Enclosed herewith is a copy of the Letter - No.: 927/086/AACES DIV-31A/15-16 dated 30/04/2015 for your kind reference