Sushila Singh vs The Kolkata Municipal Corporation And ...
2023 Latest Caselaw 3218 Cal/2

Calcutta High Court

Sushila Singh vs The Kolkata Municipal Corporation And ... on 28 November, 2023

Author: Amrita Sinha

Bench: Amrita Sinha

OD-1
                                  ORDER SHEET

                                 WPO/1557/2023

                      IN THE HIGH COURT AT CALCUTTA
                     CONSTITUTIONAL WRIT JURISDICTION
                               ORIGINAL SIDE


                            SUSHILA SINGH
                                  VS
              THE KOLKATA MUNICIPAL CORPORATION AND ORS.


  BEFORE:
  The Hon'ble JUSTICE AMRITA SINHA
  Date: 28th November, 2023.


                                                                      Appearance:
                                                  Mr. Raghunath Chakraborty, Adv.
                                                               ... for the petitioner



       The Court: The petitioner seeks adjustment and refund of the excess

amount paid by the petitioner before the Kolkata Municipal Corporation on

account of property tax. The occasion for adjustment and refund arises in view

of the order passed by the Municipal Assessment Tribunal by assessing the

annual valuation of the petitioner's property.

       The petitioner has already served representation asking for adjustment and

refund of the excess amount paid to the Corporation. The said representation,

along with its reminders, is pending consideration at the end of Assessor

Collector (South).
                                           2


      The petitioner relies upon the judgment passed by the Hon'ble Division

Bench of this Court on 13th October, 2023 in APOT No. 222 of 2023, IA No.

GA/2/2023,     WPO/3374/2022       in   the   matter   of   The   Kolkata   Municipal

Corporation & Ors. versus Abas Nibas Pvt. Ltd. & Ors.

      Without entering into the merit of the claim of the petitioner, the instant

writ petition is disposed of by directing the Assessor-Collector (South) to consider

the representation filed by the petitioner upon perusal of the order passed by the

Municipal Assessment Tribunal and in the light of the order passed by the

Hon'ble Division Bench in the matter of Abas Nibas Pvt. Ltd. & Ors. (supra). An

opportunity of hearing shall be given to the petitioner and a reasoned order shall

be passed. Steps shall be taken in the matter at the earliest and positively within

a period of twelve weeks from the date of communication of this order.

      Learned Advocate for the petitioner is directed to forward copy of the

judgment and order dated 18.07.2019 passed in MAA No. 2051 of 2013,

representation dated 29.08.2022 and all supporting documents including the

judgment passed by this Court in Abas Nibas (supra) to the aforesaid respondent

at the time of communicating the order of the Court.

WPO No.1557 of 2023 is disposed of.

Urgent certified photocopy of this order, if applied for, be supplied to the

parties or their advocates on record expeditiously on compliance of usual legal

formalities.

(AMRITA SINHA, J.)

RS