Harbans Lal Malhotra & Sons ... vs The Municipal Commissioner
2021 Latest Caselaw 251 Cal/2

ORDER SHEET

                            WPO 108 of 2021
                   IN THE HIGH COURT AT CALCUTTA
                     Constitutional Writ Jurisdiction
                             ORIGINAL SIDE


        HARBANS LAL MALHOTRA & SONS PRIVATE LIMITED & ANR.
                             VS.
           THE MUNICIPAL COMMISSIONER, KOLKATA MUNICIPAL
                           CORPORATION



BEFORE:
The Hon'ble JUSTICE AMRITA SINHA

Date: 4th March, 2021

Mr. Sabyasachi Choudhury, Mrs. Nikita Jhunjhunwala, Mr. Tridib Bose, Advocates for the petitioners.

Mr. Alok Kumar Ghosh, Mr. Gopal Chandra Das, Advocates for K. M. C.

The Court : The petitioners are aggrieved by the assessment orders

passed in respect of the premises in question. The petitioners submit that

the Hon'ble Supreme Court in Civil Appeal No.3337 of 2007 in Harbanslal

Malhotra & Sons Pvt. Ltd. Vs. Kolkata Municipal Corporation & Anr. by

judgment dated 5th September, 2017 has already decided the issue in

question. The Supreme Court had been pleased to set aside the orders

passed by the Hon'ble High Court in the review application and restore the

order of the Tribunal dated 18th November, 2002.

The petitioners submit that even though the issue has been settled

by the Supreme Court, the appeals filed by the petitioner before the

Municipal Assessment Tribunal at Kolkata being M. A. A. No. 534 of 2003

and MAA No.40 of 2019 are pending before the Tribunal for consideration.

It has further been submitted that fresh LOIs have been served upon

the petitioners and if the amount which is already deposited in excess is not

refunded to the petitioners, then the petitioners will suffer irreparable loss

and will be highly prejudiced.

The petitioners have given detailed calculation as to the amount of

money that is being held by the Kolkata Municipal Corporation in excess.

As it appears that the appeals in question are pending consideration

before the Tribunal for a considerable period of time and the issue has

already been decided by the Hon'ble Supreme Court by judgment dated 5 th

September, 2017, accordingly, the petitioners are granted leave to approach

the Municipal Assessment Tribunal seeking necessary relief on the basis of

the judgment delivered by the Hon'ble Supreme Court. In the event such an

application is made before the Tribunal, the Municipal Assessment Tribunal

shall endeavour to conclude hearing of the appeals that are pending before

it, at the earliest, but positively within a period of three months from the

date of filing of the application by the petitioners.

The writ petition stands disposed of.

Urgent photostat certified copy of this order, if applied for, be supplied to the parties upon completion of usual legal formalities.

( AMRITA SINHA, J.)

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