INDIAN CITY PROPERTIES LTD AND ANR MUKHERJEE PRASAD AND ASSOCIATES vs THE KOLKATA MUNICIPAL CORPORATION AND ORS — WPO/362/2024

Court Decision Summary The Calcutta High Court dismissed a petition challenging the constitutional validity of Section 232B and the proviso to Section 180(2) of the Kolkata Municipal Corporation Act, 1980. The court held that these provisions are constitutional transitional measures designed to enable completion of property tax assessments for periods before the Unit Area Assessment (UAA) system's introduction, and operate prospectively without retroactively imposing unlimited burdens on property owners. However, the court set aside the specific revaluation notices issued to the petitioner and allowed the municipal corporation to initiate fresh proceedings in compliance with established legal limitations. This case analysis is maintained by casestatus.in based on publicly available court records.