Calcutta High Court
Dr. Partha Sarathi Nandi vs Sri Bhaskar Bhattacharya & Anr on 4 November, 2025
Author: Amrita Sinha
Bench: Amrita Sinha
OD-4 ORDER SHEET
CC No.101 of 2025
Arising out of
WPO No.151 of 2024
IN THE HIGH COURT AT CALCUTTA
Special Civil Jurisdiction [Contempt]
ORIGINAL SIDE
DR. PARTHA SARATHI NANDI
VERSUS
SRI BHASKAR BHATTACHARYA & ANR.
BEFORE:
The Hon'ble JUSTICE AMRITA SINHA
Date: 4th November, 2025.
Appearance:
Mr. Ranajit Chatterjee, Adv.
....for the Petitioner.
Mr. Biswajit Mukherjee, Adv.
Mr. Swapan Kr. Debnath, Adv.
...for the KMC.
1.An undated order of the Chief Manager (Revenue/South), Kolkata Municipal Corporation has been placed before the Court today by the learned advocate representing the alleged contemnors.
2. At the time of disposal of the writ petition on 7th March, 2024, direction was passed upon the aforesaid authority to consider the legal representation after giving an opportunity of hearing to the petitioner and refund any amount found to be paid in excess by the petitioner.
3. The Chief Manager (Revenue/South) made the necessary calculation and has admitted that certain amount had been paid in excess by the petitioner but did not refund the excess amount on the plea that an identical issue as to whether the excess amount is to be returned to the assessee by way of refund or the amount can be set-off from the subsequent bills to be raised by the authority is pending consideration before the Hon'ble Supreme Court in the 2 matter of The Kolkata Municipal Corporation & Ors. Vs. Rohan Jhawar in SLP (CRL.) No.23388-23390 of 2024.
4. The direction upon the authority to refund the excess amount appears to be a mandatory one. There was no direction upon the authority to exercise any choice or discretion to decide as to whether to refund or to set-off the excess amount paid by the assessee.
5. The order of the Chief Manager (Revenue/South) takes note of a separate order passed by the Hon'ble Supreme Court in a similar issue in the matter of The Kolkata Municipal Corporation & Ors. Vs. Abas Nibas Pvt. Ltd. & Ors. wherein the Hon'ble Supreme Court was pleased to dispose of the Special Leave Petition by directing the Corporation to refund the amount paid in excess.
6. As on date, the issue raised by the authority appears to have been set at rest by the Hon'ble Supreme Court in the matter of Abas Nibas Pvt. Ltd. (supra), accordingly, the authority ought to refund the excess amount paid by the petitioner.
7. The matter of Rohan Jhawar (supra) is still pending consideration and the Hon'ble Supreme Court will pass direction upon the same as and when the business of the Court would permit to do so.
8. Today, the order of Abas Nibas Pvt. Ltd. (supra) holds the field and the authority ought to act in accordance with the same.
9. The contempt application is made returnable on 17th December, 2025. Compliance report shall be filed by the alleged contemnors on the adjourned date.
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10. As regards any other issue in the order of the Chief Manager (Revenue/South) by which the petitioner may feel aggrieved may be agitated by way of a fresh petition before the competent forum in accordance with law.
(AMRITA SINHA, J.) nm