Gaurang Kanth, J. :-
1. The Petitioner has preferred the present writ petition seeking a declaration
that Section 232B and proviso to Section 180(2) of the Kolkata Municipal
Corporation Act, 1980 are ultra vires to Articles 14, 19, and 300A of the
Constitution of India and are therefore, void and inoperative under Article
13 thereof. The Petitioner has further prayed for quashing and setting
aside the memo dated 08.01.2024, along with thirteen other notices dated
2026:CHC-OS:119
04.01.2024, issued for the purpose of retrospective revaluation of Premises
No. 25, Brabourne Road (presently known as Biplabi Trailokya Maharaj
Sarani), Kolkata-700001.