MARTIN BURN LTD. vs THE CORPORATION OF CALCUTTA

The Supreme Court held that the High Court's order remanding the case to the Court of Small Causes for a fresh valuation under the Calcutta Municipal Act, 1923, could not be sustained as it did not comply with the statutory provisions. The Court clarified that the valuation must be made as prescribed by the statute to create a statutory liability for rates, and the High Court's direction was not a valid exercise of revision under Sections 147 and 164. Consequently, the appeal was allowed, and the High Court's order was set aside.