Calcutta High Court (Appellete Side)
Debasis Ghosh vs The Kolkata Municipal ... on 29 August, 2022
Sl. Nos.10 & 11
29.08.2022
Court No.24
B.M.
In The High Court At Calcutta
Constitutional Writ Jurisdiction
Appellate Side
WPA 19599 of 2022
+
WPA 14523 of 2022
Debasis Ghosh
Versus
The Kolkata Municipal Corporation & Ors.
Mr. Sirsanya Bandopadhyay
Mr. Arkadipta Sengupta
Mr. Arka Kumar Nag
Mr. Tirthankar Dey
... for the petitioner
Mr. Alok Ghosh
Mr. Biswajit Mukherjee
Mr. Dwijadas Chakraborty
Ms. T. Dasgupta
... for the Kolkata Municipal Corporation
The writ petition being WPA 14523 of 2022 was
filed by the petitioner inter alia praying for issuance of a
writ of Mandamus commanding the respondents to
intimate the petitioner the actual assessee number of
the premises No.41A, Dharmatala Road, Kolkata-700
042 and prohibiting the respondent Kolkata Municipal
Corporation from taking any coercive steps in respect of
the said premises pursuant to the Letter of Intimation
dated 2nd June, 2022.
The case made out by the petitioner in the said
writ petition is that the property in question being 12
Kathas 11 Chittacks was purchased by the petitioner
by virtue of three registered deeds of conveyance in the
year 2001, 2005 and 2007.
According to the petitioner, there were three
assessee numbers in respect of the said premises and
the petitioner was not sure as to which assessee
number was allotted to him and accordingly he was not
in a position to clear the property tax dues.
The petitioner has mentioned that he applied for
mutation and was served with a Letter of Intimation
bearing assessee No. ......5230 (last four digits). He
made an application under the Right to Information
Act, 2005 to ascertain the assessee number.
He has relied upon an intimation given by the
Kolkata Municipal Corporation in favour of one Suresh
Das and Sukantala Das in respect of same premises
bearing assessee No. ....2520 (last four digits)
mentioning that there is no outstanding amount due in
respect of the said premises.
The petitioner contends that there cannot be
multiple assessee numbers in respect of the same
premises. It has been submitted that till the property in
question is mutated in favour of the petitioner he
cannot be held liable to pay tax.
In the said writ petition the petitioner annexed a
copy of the letter written by him on 6 th June, 2022 on
receipt of the Letter of Intimation dated 2nd June, 2022
requiring the person responsible to pay a sum of
Rs.2,23,00,128/- on account of property tax. In the
said letter the petitioner mentioned that he, being a law
abiding and peace loving citizen, will pay lawful dues
but as he was suffering from health ailments and not in
a position to resolve the issue requested a month's time
to clear the dues.
During pendency of the said writ petition the
Kolkata Municipal Corporation issued notice under
Section 221A(1) of the Kolkata Municipal Corporation
Act, 1980 on 25th August, 2022 at 15:55 hours
mentioning that as the petitioner failed to clear
property tax dues within the stipulated time period the
property in question would be sold on auction after
issuance of an order of proclamation of sale.
A further notice was issued under Section 219(1)
of the Kolkata Municipal Corporation Act, 1980 on 25 th
August, 2022 at 16:15 hours being the distress
warrant.
The petitioner, being aggrieved by the same, filed
the subsequent writ petition being WPA 19599 of 2022.
According to the petitioner, the provision of the
Kolkata Municipal Corporation Act, 1980 has not been
followed at the time of issuance of the aforesaid two
notices.
It has been argued that notice under Section 219
ought to have preceded the notice issued under Section
221 of the Act. No notice under Section 217 was issued.
The petitioner submits that he is not in a position
to approach the Kolkata Municipal Building Tribunal
for settling the assessee number and accordingly he
has approached this Court for relief.
Reliance has been placed on the judgment
delivered by this Court in the matter of Ratanlal
Agarwala vs. Kolkata Municipal Corporation & Ors.
reported in (1996) 2 Cal LJ 518.
From the documents annexed to the petition it
appears that the Corporation invoked the provision for
issuance of the distress warrant. Admittedly, notice
under Section 221A(1) ought to have been issued after
notice under Section 219. Time as mentioned in the two
notices imply that 221 notice was issued prior to the
issuance of notice under Section 219.
As the petitioner has defaulted in paying property
tax for a considerable period of time, accordingly, the
petitioner is directed to deposit an ad hoc sum of
Rs.75,00,000/- (Rupees Seventy Five Lac) only with the
Kolkata Municipal Corporation on account of property
tax dues against assessee number ......5230.
The said amount may be paid by way of two
instalments. The first of such instalment of
Rs.50,00,000/- (Rupees Fifty Lac) only to be paid
within 18th October, 2022 and the next instalment of
Rs.25,00,000/- (Rupees Twenty Five Lac) only be paid
within 16th December, 2022.
The amount deposited by the petitioner shall be
accepted by the Corporation and be kept in a separate
suspense account of the Kolkata Municipal
Corporation. The payment shall be made without
prejudice to the rights and contentions of either party.
In the event, the first instalment is not paid
within the time as specified hereinabove, it will be open
for the Kolkata Municipal Corporation to proceed in
accordance with provisions of the Kolkata Municipal
Corporation Act, 1980 for recovery of the property tax
dues.
On deposit of the aforesaid amount, it will be
open for the petitioner to challenge the assessment of
the property tax before the appropriate forum in
accordance with law.
In the event, the petitioner approaches the
appropriate forum within a period of fifteen days after
clearing the aforesaid amount of Rs.75,00,000/-
(rupees seventy five lac) only the said forum shall
decide the issue of assessment on merits, in accordance
with law.
The impugned notices dated 25th August, 2022
issued under Sections 221A(1) and 219(1) of the
Kolkata Municipal Corporation Act are set aside.
Both the writ petitions stand disposed of.
Urgent photostat certified copy of this order be
supplied to the parties, if applied for, as early as
possible.
( Amrita Sinha, J.)
