Calcutta High Court (Appellete Side)
Berger Paints India Limited And Another vs State Of West Bengal And Others on 15 March, 2012
Author: Soumitra Pal
Bench: Soumitra Pal
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15. 3 . 2012 W.P. 4118(W) of 2012 Berger Paints India Limited and another Versus State of West Bengal and others Mr. Santimoy Panda, Senior Advocate Mr. Tapas Kumar Sil, ..for the petitioners.
Mr. Anindya Mitra, Advocate General Mr. Abhratosh Majumdar, Mr. Sakya Sen, Mr. Shyamal Sanyal, ..for the State.
Affidavit of service filed today be kept on record. Let affidavit-in-opposition to the writ petition be filed by 9th May, 2012. Reply, if any, by 18th May, 2012.
So far as the prayer for interim order is concerned, it is submitted by Mr. Panda, learned senior advocate appearing on behalf of the petitioners, that the prayer for interim order is covered by orders dated 15th June, 2005 in W.P. 11084(W) of 2005 and the order dated 12th September, 2008 in W.P. 13556(W) of 2007 and other orders passed. Submission is that the original demand 2 was raised in the name of ICI.
Mr. Majumdar, learned advocate appearing on behalf of the State, opposing the prayer for interim order submits that it is evident from paragraph 26 of the writ petition that demand was first raised in the year 2005 and thereafter in December, 2009 and very recently it was reiterated by notice dated 24th October, 2011 directing the petitioners to pay a sum of Rs. 23,71,313/- towards the land revenue, cess, surcharge and interests for the period from 1410 to 1418 BS. It is submitted that as the petitioners had purchased the property and stepped into the shoes of ICI and in view of the orders passed by the Division Bench in Simplex Infrastructures Limited versus Commissioner of Service Tax, Kolkata :
2011 (263) E.L.T. 195(Cal) which was affirmed by the Supreme Court on 25th August, 2010 in S.L.P. Civil No.22812 of 2010, no interim order be passed.
So far as the prayer for interim order is concerned, since prima facie I find that there is no denial of the fact that the petitioners had purchased the property from ICI in the year 2002 and notice of demand was issued in the 3 year 2005 and again in 2009 and subsequently again on 24th October, 2011 demanding a sum of Rs. 23,71,313/- and considering the judgement in Simplex Infrastructures Limited (supra), in the event the petitioners deposit a sum of Rs. 16 lakhs within four weeks from the date of presenting a copy of the certified copy of this order, let there be an interim order in terms of prayer (e) of the writ petition till 15th June, 2012. It is made clear that the money deposited shall be prejudice to the rights and contentions of the parties and subject to further order that may be passed.
Urgent photostat certified copy of this order, if applied for, be furnished to the appearing parties on priority basis.
( Soumitra Pal, J. ) 4