Calcutta High Court
Ghanshyam Das Agarwalla vs Kolkata Municipal Corporation & Ors on 26 March, 2015
Author: Debangsu Basak
Bench: Debangsu Basak
ORDER SHEET
WP 839 OF 2010
IN THE HIGH COURT AT CALCUTTA
Constitutional Writ Jurisdiction
ORIGINAL SIDE
GHANSHYAM DAS AGARWALLA
Versus
KOLKATA MUNICIPAL CORPORATION & ORS
BEFORE:
The Hon'ble JUSTICE DEBANGSU BASAK
Date : 26th March, 2015.
Mr.Susanta Dutta, Adv., Mr.Amit Gupta, Adv., for the petitioner.
Mr.Biswajit Mukherjee, Adv., for the KMC.
The Court : The writ petitioner seeks relief with regard to annual valuation fixed with effect from 4th Quarter 1993-94, 4th Quarter 1999-2000, 2nd Quarter 2002-03 and 4th Quarter 2005-06.
The writ petitioner, however, had filed another writ petition relating to the last three Quarters involved in the writ petition. Such writ petition was disposed of by a judgment and order dated November 18, 2014. An appeal was preferred against the same which was disposed of by judgment and order dated December 17, 2014.
By the order dated December 17, 2014 following directions were passed : 2
"(i) Provided the writ petitioner files an application before the appellate forum by 15th December, 2014, it will admit the same without insisting on technical points like limitation etc.
(ii) The appellate forum will dispose of the appeal by 31st March, 2015 preferably.
(iii) Provided the writ petitioner pays the existing tax and 50% of the difference between existing and the tax assessed by the impugned assessment order dated 24th February 2014, the Kolkata Municipal Corporation will not take any coercive steps against him till the disposal of the appeal before the Building Tribunal and for a further period of one month".
By the judgment and order dated December 17, 2014 the Appeal Court had allowed the appellant before Their Lordship's to apply for clarification regarding the direction of the learned Single Judge for payment of 50% of the difference between existing tax and the tax assessed by the impugned assessment order.
It is submitted on behalf of the writ petitioner that an application for review has since been made and which is pending consideration.
In such circumstances, the same directions as obtained in the order dated November 18, 2014 are given.
The present writ petition is disposed of by the following order : 3
(i) Provided the writ petitioner files an application before the appellate forum by April 20, 2015, it will admit the same without insisting on technical points like limitation etc
(ii) The appellate forum will dispose of the appeal by June 30, 2015 preferably.
(iii) In the event the writ petitioner pays the existing tax and the difference between the existing tax and the tax assessed by the impugned order of assessment as may be determined by the Hon'ble Judge taking the review application noted above, the Kolkata Municipal Corporation will not take any coercive steps against the writ petitioner till the disposal of the appeal before the Assessment Tribunal.
(iv) In the event the review application is not disposed of by April 20, 2015, the writ petitioner will pay the existing tax and the 50 per cent of the difference between the existing tax and the tax assessed by the impugned order of assessment by preferring the appeal for the Kolkata Municipal Corporation not to take any coercive measure.
Accordingly, the writ petition is disposed of. No order as to costs.
(DEBANGSU BASAK, J.) sd/ 4