Calcutta High Court (Appellete Side)
Hsiung Fu Tung vs The Kolkata Municipal Corporation & Ors on 23 February, 2023
Author: Amrita Sinha
Bench: Amrita Sinha
01
23.02.2023
d.p.
In The High Court At Calcutta
Constitutional Writ Jurisdiction
Appellate Side
W.P.A. 1491 of 2023
Hsiung Fu Tung
-versus
The Kolkata Municipal Corporation & Ors.
Mr. Biswajit Mukherjee,
Mr. Subhrangsu Panda.
...For the Petitioner.
Mr. Alak Kumar Ghosh,
Ms. Koyali Bhattacharya,
Ms. Tanusree Dasgupta.
...For KMC.
Affidavit-of-service filed in Court today is taken
on record.
The matter relates to a piece and parcel of land at
94, Matheswartala Road, Kolkata-700046 under
jurisdiction of the Kolkata Municipal Corporation (Tolly
Tax Department).
In response to a Letter of Intimation dated 6th
July, 2019 under the Interest Waiver Scheme, a sum of
Rs.14,37,032/- was paid.
On receipt of the aforesaid payment, the
Assessment Collection Department issued a 'No
Outstanding Certificate' on 16th July, 2019 by
mentioning the assessee number and recording that the
'NOC' is based on the annual valuation with effect from
the 3rd quarter of 2006 and the payment status is valid
upto 30th September, 2019.
2
The petitioner submits that despite receiving the
aforesaid amount, the Corporation issued further Letter
of Intimation on 7th March, 2022 by indicating that a
sum of Rs.13,88,399/- is due and payable on account
of outstanding property tax.
The petitioner contends that the figures
mentioned in the Letter of Intimation dated 7th March,
2022 were mostly paid in response to the Letter of
Intimation dated 6th July, 2019.
In accordance with the note mentioned in the
Letter of Intimation dated 7th March, 2022, the
petitioner filed a representation before the Assessor
Collector, Tolly Tax Department on 25th May, 2022
giving details of the payment made and forwarded all
documents in support of the payment.
The Kolkata Municipal Corporation without
considering the representation filed by the petitioner
pasted the distress warrant under Section 219(1) and
the warrant under Section 221A(1) of the Kolkata
Municipal Corporation Act, 1980 dated 20th December,
2022 on the outer wall of the subject premises.
The distress warrant mentions that a sum of
Rs.15,41,564/- is due and outstanding on account of
property tax of the subject premises.
It has been submitted that the Corporation ought
to have considered the representation filed on receipt of
the Letter of Intimation dated 7th March, 2022 prior to
taking coercive action for recovery of the alleged dues.
3
It has been contended that, in good faith the
petitioner has indeed made double payment of certain
amount mentioned in the Letter of Intimation.
Prayer has been made for setting aside the
distress warrant and the warrant issued under Sections
219(1) and 221A(1) respectively.
Learned advocate appearing for the Kolkata
Municipal Corporation submits that it was the duty of
the petitioner to intimate the Corporation as regards
the surrender of a portion of the lease land. The error
occurred on account of non-submission of the proper
documents before the Corporation by the petitioner in
the right time.
It has been submitted that Ms. Houkin Moi has
expired long back. The Corporation has, however,
recorded the name of the petitioner in the records.
Learned advocate appearing for the petitioner
refers to paragraph 8 of the writ petition wherein it has
been mentioned that the Corporation mutated the
Kolkata Municipal Corporation records and a separate
assessee number has been generated in respect of the
present lease holder of a portion of the land.
It appears from the submissions made on behalf
of the parties and the documents annexed to the writ
petition that a part of the amount which has been
alleged to be due by the Corporation and reflected in
the distress warrant, was incorporated in the Letter of
Intimation and paid by the petitioner in the year 2019.
The Corporation has directed the petitioner to
make the payment of certain amount all over again by
4
issuing the subsequent Letter of Intimation on 7th
March, 2022. The petitioner objected to the same,
however, beyond the time limit specified in the Letter of
Intimation.
Nevertheless, the Corporation ought to have
checked their official records and updated the same
after taking into consideration the representation filed
by the petitioner mentioning the details of the payment
made.
Prior to arriving at a conclusive finding that there
has been any default on the part of the petitioner or the
recorded owner in making payment and prior to taking
any coercive measure to recover the dues, the distress
warrant ought not to have been issued.
In view of the above, the present writ petition is
disposed of by directing the respondent No.3 being the
Assessor Collector (Tolly Tax Department) to take into consideration the representation filed by the petitioner on 25th May, 2022 after giving a reasonable opportunity of hearing to the petitioner or his authorized representative/legal representative to produce all documents in support of the payment made.
On verification of the documents submitted by the petitioner the aforesaid respondent shall update the official records and issue fresh Letter of Intimation disclosing the amount that is due and payable. It goes without saying that the petitioner shall be obliged to pay the property tax dues on time.
A formal order shall be passed by the aforesaid respondent and communicated to the petitioner.
5Steps shall be taken in the matter at the earliest, but positively within a period of twelve weeks from the date of communication of a copy of this order.
The impugned distress warrant under Section 219(1) and the warrant under Section 221A(1) of the Kolkata Municipal Corporation Act, 1980, both dated 20th December, 2022 are accordingly, set aside and quashed.
The writ petition stands disposed of.
Urgent certified photocopy of this order, if applied for, be supplied to the parties expeditiously on compliance of usual legal formalities.
( Amrita Sinha, J.)