Commercial Properties & ... vs The K.M.C
2022 Latest Caselaw 2255 Cal/2

OD-7
                                APO/442/2006

                  IA NO.GA/1/2006(OLD No.GA/3204/2006)

                      IN THE HIGH COURT AT CALCUTTA
                          Civil Appellate Jurisdiction
                                ORIGINAL SIDE


              COMMERCIAL PROPERTIES & MERCHANDISE LTD.
                                -VS-
                             THE K.M.C.


 BEFORE:
 The Hon'ble JUSTICE ARIJIT BANERJEE

 The Hon'ble JUSTICE RAI CHATTOPADHYAY
 Date : August 24, 2022.


                                                                    Appearance:
                                                          Mr. Sakya Sen, Adv.
                                                Mr. Yashovardhan Kochar, Adv.
                                                        Mr. Bikash Shaw, Adv.
                                                              .for the appellant

                                                   Mr. Biswajit Mukherjee, Adv.
                                                   Mr. Gopal Chandra Das, Adv.
                                                                  ..for the KMC


       The Court : A cross-objection has been filed on behalf of the Kolkata

 Municipal Corporation. Learned advocate for the Corporation says that the

 cross-objection has died its natural death and nothing remains therein.

       Accordingly, the cross-objection filed by the Corporation stands disposed

 of.
                                          2




   This appeal is directed against the judgment and order dated September

27, 2006 whereby WP/90/2005 was disposed of with the following

directions:-

               "A) The petitioner would be obliged to pay interest and penalty
               for the period when it did not pay any amount towards
               commercial surcharge.
               B) The amount of money deposited by the petitioner from time to
               time should be adjusted against the consolidated rate which
               would include tax and commercial surcharge and on the
               remaining amount the interest and penalty will be charged by
               the respondent-authorities in accordance with the statutory rate

but while charging penalty the minimum amount should be charged which would become payable from the date of the bill presented for the subsequent period.

C) The respondent authorities cannot adjust the entire deposit made by the petitioner only towards interest and penalty and thereafter claim that the entire amount towards tax and commercial surcharge has remained unpaid.

D) After adjusting the payments made by the petitioner in the manner as aforesaid, if any amount has remained outstanding interest and penalty shall be calculated on such remaining amount and if there is any amount in excesses after adjustment, such excess amount will be adjusted as against future dues towards consolidated rate.

E) It is made clear that the petitioner will not be entitled to avail of the said Waiver Schemes particularly when such scheme is no longer in operation. If and when any waiver scheme is introduced subsequently the petitioner will be at liberty to apply

thereunder in accordance with the terms and conditions of such scheme.

F) The petitioner is directed to deposit the current tax and commercial surcharge to the respondent-authorities being the person primarily liable under the said Act and the petitioner in term will be entitled to recover the amount of commercial surcharge from the tenants and/or occupiers in accordance with the provisions of the said Act."

It is not in dispute that the current Corporation dues are being paid by

the appellant. The dispute pertains to a past period. The only issue that

remains is after making accounting adjustments, whether anything remains

due from the appellant to the Corporation or whether there will be some

credit to the account of the appellant.

Mr. Mukherjee, learned counsel representing the Corporation has

handed over to learned advocate for the appellant all demand details and

suspense detail report along with the letter of intimation.

Mr. Sen, learned counsel representing the appellant, on instruction, says

that certain entries shown as "non-payments" have actually been paid by his

client.

We would not go into this accounts dispute. It is best to be sorted out

between the appellant and a responsible officer of the Corporation.

The appellant's authorised representative shall approach the General

Manager (Revenue), North, Kolkata Municipal Corporation for settling the

accounts. Needless to say the settlement of accounts will be made taking

into consideration the amount lying in the suspense account that is

maintained by the Corporation pertaining to the appellant. Let the exercise

be completed within a period of six weeks from date. It is expected that on

the adjourned date, the parties will come back with the happy news that the

matter has been settled between them.

As suggested by Mr. Mukherjee, learned advocate for the Corporation,

the appellant may make a comprehensive representation in response to and

dealing with the all demand details and suspense detail report, within a

fortnight from date. Such representation shall be disposed of by the Chief

Manager (Revenue), North, Kolkata Municipal Corporation by a reasoned

order, in accordance with law, within a period of four weeks from the date of

receipt of the representation, after giving an opportunity of hearing to the

appellant's authorised representative. Let such reasoned order be placed

before us on the adjourned date.

List the matter once again on November 10, 2022.

(ARIJIT BANERJEE, J.)

(RAI CHATTOPADHYAY, J.)

bp.