Calcutta High Court (Appellete Side)
Pvt. Ltd vs The Kolkata Municipal ... on 1 May, 2023
20
01.05.2023
d.p.
In The High Court At Calcutta
Constitutional Writ Jurisdiction
Appellate Side
W.P.A 3047 of 2020
KMDA (Licensor) M/s. J & S Ayurveda Products
Pvt. Ltd.
-versus
The Kolkata Municipal Corporation & Ors.
Mr. R.N. Chakraborty,
Ms. T.Das.
...For the Petitioner.
Mr. Alak Kumar Ghosh,
Mr. Fazlul Haque.
...For KMC.
Affidavit-of-service filed in Court today is taken
on record.
The petitioner prays for implementation of the
direction passed by the Municipal Assessment Tribunal
on 11th September, 2017 in Appeal No. M.A.A. 1419 of
2013.
It appears that the present writ petition was filed
as the men and agents of the Kolkata Municipal
Corporation were threatening the petitioner to pay the
amount assessed by the hearing officer.
The Kolkata Municipal Corporation being
aggrieved by the order passed by the Municipal
Assessment Tribunal preferred a civil revision
application before this Court. The said civil revision
application being C.O. 643 of 2019 stood disposed of by
the Court on 29th March, 2023 and after hearing both
the parties, the Court was pleased to affirm the
judgment passed by the Municipal Assessment
Tribunal on 11th September, 2017.
The petitioner submits that the excess amount
that is held by the Corporation may be refunded.
Learned advocate appearing for the Kolkata
Municipal Corporation submits, upon instruction that,
an application for review of the order dated 29 th March,
2023 passed in the civil revision application has been
made ready but cannot be filed for want of certified
copy of the said order.
The Corporation intends to press the application
for review and accordingly, at this stage order ought not
to be passed consequent to the order passed in the civil
revision application.
I have heard and considered the submissions
made on behalf of both the parties.
The Municipal Assessment Tribunal on 11 th
September, 2017 passed an order which could not be
implemented on account of the pendency of the civil
revision application along with the order of stay.
Presently, the civil revision application has been
dismissed which implies that the order passed by the
Municipal Assessment Tribunal is liable to be
implemented. The Corporation intends to file an
application for review.
As the application for review is yet to be filed,
accordingly, the submission of the learned advocate
appearing for the Corporation praying for adjourning
the present writ petition cannot be accepted.
The Corporation is directed to take steps for
implementation of the order passed by the Municipal
Assessment Tribunal subject to any order passed in the
application for review which is to be filed by the
Corporation.
The prayer of the petitioner seeking refund of the
excess amount is pending consideration at the end of
the Corporation.
The Assessor Collector (South) is accordingly
directed to take necessary steps to consider the prayer
of the petitioner seeking refund of the excess amount
consequent to the application for civil revision being
dismissed by this Court.
Steps shall be taken in the matter at the earliest,
but positively within a period of twelve weeks from the
date of communication of this order.
The writ petition accordingly, stands disposed of.
Urgent certified photocopy of this order, if applied
for, be supplied to the parties expeditiously on
compliance of usual legal formalities.
( Amrita Sinha, J.)
