Calcutta International Club And ... vs Kolkata Municipal Corporation & ...
2023 Latest Caselaw 1532 Cal/2

OD-7                                     ORDER SHEET
                                      WPO No.1379 of 2023
                               IN THE HIGH COURT AT CALCUTTA
                                  Constitutional Writ Jurisdiction
                                         ORIGINAL SIDE


                                CALCUTTA INTERNATIONAL CLUB AND ANR.
                                           -Versus-
                                 KOLKATA MUNICIPAL CORPORATION & ORS.

   BEFORE:
The Hon'ble JUSTICE AMRITA SINHA

Date:13th July, 2023.

Appearance:

Mr. Chayan Gupta, Adv.

Mr. S. Banerjee, Adv.

Mr. Souveek Ray, Adv.

Mr. Mimanshu Bhawansinghka, Adv.

...for petitioner.

Mr. Alak Kumar Ghosh, Adv.

Mr. Dilip Kumar Chatterjee, Adv.

...for KMC.

The Court:- The petitioner is aggrieved by the demand raised by the Kolkata

Municipal Corporation directing the petitioner to pay amusement tax. According to

the petitioner, the petitioner's club is a private club and, accordingly, not liable to

pay amusement tax.

Reference has been made to the judgment delivered by the Hon'ble Division

Bench as well as Hon'ble Single Bench of this Court in the matter of Kolkata

Municipal Corporation & Ors. Vs. Dalhousie Institute & Anr.

Learned advocate representing the Kolkata Municipal Corporation opposes

the prayer of the petitioner.

Reliance has been placed on a judgment delivered by the Hon'ble Division

Bench of this Court on 27.09.2019 in the matter of The Kolkata Municipal

Corporation & Ors. Vs. Calcutta Ladies Golf Club & Ors. [GA 2506 of 2015, APO

55 of 2016 and WP 284 of 2009].

There is hardly any factual dispute in the present writ petition. Only point of

law is to be decided.

Parties are directed to come ready in the matter.

List the matter on 20.07.2023.

Affidavit of service filed in Court today is taken on record.

(AMRITA SINHA, J.)

nm