JUDGMENT Debangsu Basak, J. By an Order dated November 14, 2003 the Hearing Officer of the Kolkata Municipal Corporation assessed the valuation of the property tax belonging to the Kolkata Municipal Corporation. 2. The writ petitioner contends that, the Order dated November 14, 2003 of the Hearing Officer is contrary to the provisions of the Calcutta Port Act, 1890 particularly Section 66 thereof. It is also contended that, the impugned order is contrary to the ratio laid down in 2008 (1) SCC 615 (Kolkata Municipal Corporation & Ors. v. Board of Trustees for the Port of Kolkata & Ors.). According to the writ petitioner, alteration in valuation should operate from the quarter next succeeding that quarter in which the alteration is made. 3. On behalf of the Corporation authorities it is submitted that, the Hearing Officer by the impugned order has calculated annual valuation with effect from the first quarter 2002-2003. Referring to the order sheet it is submitted that the calculation of annual valuation has been made in accordance with the provisions of the Calcutta Port Act, 1890. The last general revision prior to the order impugned was made in the quarter 1996-1997. It is submitted that, the impugned order relates to the assessment of valuation with effect from the first quarter of 2000-2003. It is also submitted that, the objection of the Kolkata Corporation that, the general revision should be from 2007 has been dealt with by the impugned order. The impugned order notes such objections and finds that since the last general revision was for 1996-1997 therefore the next general revision would be with effect from the first quarter of 2000-2003. 4. I have considered the rival contentions of the parties and the materials made available on record. 5. Calcutta Port Trust authorities are liable to pay property tax to the Kolkata Municipal Corporation. Assessment of the property belonging to the Calcutta Port Trust authorities is guided by the provision of Calcutta Port Act, 1890. In Kolkata Municipal Corporation & Ors. (supra) the Supreme Court has considered the provisions of the Kolkata Municipal Corporation Act, 1980 and the Calcutta Port Act, 1890. The provisions of Section 66(f) and (k) have been considered. Assessment of the property belonging to the Calcutta Port Trust authorities is guided by the provision of Calcutta Port Act, 1890. In Kolkata Municipal Corporation & Ors. (supra) the Supreme Court has considered the provisions of the Kolkata Municipal Corporation Act, 1980 and the Calcutta Port Act, 1890. The provisions of Section 66(f) and (k) have been considered. It has been held that, where the basis of valuation is altered which leads to increase in taxes the alteration in valuation would operate from the quarter next succeeding that quarter in which the alteration is made. Till such time the previous valuation would continue. 6. I find from the impugned order that the method of valuation in the instant case has not been altered. Annual valuation has been increased in accordance with the agreement between the parties and in terms of order of the Municipal Commissioner dated July 3, 2002. 7. The records reveal that, the revision of annual valuation prior to the period impugned herein related to the period 1996-1997. The payment of tax at the revised rates became effective from December 2001 in terms of the order passed by the Supreme Court. The Kolkata Municipal Corporation is entitled to have the annual valuation revised after six years from the last revision under Section 66 of the Calcutta Port Act, 1890. The next revision after 1996-1997 is therefore 2002- 2003 which has been done by the impugned order. The materials on record do not demonstrate that the Kolkata Port Trust authorities have deviated from the provisions of the Calcutta Port Act, 1890. 8. In such circumstances, I find no merits in this writ petition. W.P. No. 255 of 2004 is dismissed. No order as to costs.