Tata Capital Housing Finance Limited ... vs The State Of West Bengal And Ors
2026 Latest Caselaw 935 Cal/2

Calcutta High Court

Tata Capital Housing Finance Limited ... vs The State Of West Bengal And Ors on 13 February, 2026

OD -2
                           ORDER SHEET
                  IN THE HIGH COURT AT CALCUTTA
                 CONSTITUTIONAL WRIT JURISDICTION
                           ORIGINAL SIDE

                            WPO/719/2025

          TATA CAPITAL HOUSING FINANCE LIMITED AND ANR.
                               VS
                THE STATE OF WEST BENGAL AND ORS



  BEFORE:
  The Hon'ble JUSTICE REETOBROTO KUMAR MITRA

Date: 13th February, 2026.

Appearance:

Mr. Biswaroop Bhattacharya, Adv.

Mr. Sayak Ranjan Ganguly, Adv.

Ms. Srijani Ghosh, Adv.

Ms. Ankita Jha, Adv. ...for petitioners.

Mr. Biswajit Mukherjee, Adv.

Mr. Anupam Dasadhikari, Adv.

Ms. Sulnaz Quarsi, Adv. ...for KMC.

Mr. Debjit Mukherjee, Adv.

Ms. P. Jana, Adv. ...for State.

The Court:- This writ petition rather than praying for

adjudication of disputes was for the purpose of establishing supremacy

between two warring authorities over the mortgaged property. The

petitioner no.1, a financial institution and a secured creditor, claimed

primacy over the mortgaged property under the Securitisation and

Reconstruction of Financial Assets and Enforcement of Security

Interest Act, 2002 (hereinafter referred to 'SARFAESI Act'), while the

Kolkata Municipal Corporation (hereinafter referred to 'KMC') claimed

primacy on account of outstanding arrears of municipal taxes in

respect of the mortgaged property under the Kolkata Municipal

Corporation Act, 1980.

This issue has been somewhat resolved as KMC has agreed to

hand over possession of the mortgaged property to the petitioner with a

rider that as and when the property is sold, the sale notice will carry a

specific endorsement or notification that the property bears tax

liabilities to the extent of Rs.85 lakhs as on February 13, 2026.

Mr. Bhattacharya appearing for the petitioners had been

requested to take necessary instruction from his clients. The

instruction from the petitioners, that they are agreeable to the

condition of the Kolkata Municipal Corporation, is kept on record.

In view of the afore-stated, the KMC will hand over

possession of the mortgaged property to the petitioner by February 20,

2026.

In view of the stand taken by the KMC, it is understood that

the order of attachment which was approved by the Municipal

Commissioner and the Mayor, KMC on February 5, 2025 and February

6, 2025 respectively is rescinded and/or withdrawn.

Needless to say that the auction purchaser will be entitled to

take benefit of any waiver scheme or any other scheme which is

available at the material point of time when the auction takes place, in

accordance with law.

The writ petition is, accordingly, disposed of. There shall be

no order as to costs.

(REETOBROTO KUMAR MITRA, J.)

sd.