https://www.taxtmi.com/caselaws?id=277285 Under the Calcutta Municipal Consolidation Act, 1876, house-rate had to be assessed on the property's annual value, meaning the estimated gross annual rent it might reasonably fetch from year to year. The Commissioners instead based valuation on a surveyor's estimate derived from a percentage of the cost of the building and land. That method departed from the statutory standard and was therefore outside their powers. The assessment was held to be beyond jurisdiction, and certiorari lay to quash it; the appeal succeeded. en-us Tue, 19 Feb 1985 00:00:00 +0530 Fri, 30 Nov 2018 12:18:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277285 Under the Calcutta Municipal Consolidation Act, 1876, house-rate had to be assessed on the property's annual value, meaning the estimated gross annual rent it might reasonably fetch from year to year. The Commissioners instead based valuation on a surveyor's estimate derived from a percentage of the cost of the building and land. That method departed from the statutory standard and was therefore outside their powers. The assessment was held to be beyond jurisdiction, and certiorari lay to quash it; the appeal succeeded. Case-Laws Indian Laws Tue, 19 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277285