Ghanshyam Das Agarwalla vs The Kolkata Municipal Corporation & Ors on 17 December, 2014

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Calcutta High Court

Ghanshyam Das Agarwalla vs The Kolkata Municipal Corporation & Ors on 17 December, 2014

Bench: Manjula Chellur

                                 G.A.3891 of 2014
                                 APO 497 of 2014
                                 W.P.451 of 2014


                        IN THE HIGH COURT AT CALCUTTA
                        Civil Appellate Jurisdiction
                                Original Side



                           GHANSHYAM DAS AGARWALLA
                                    Versus
                   THE KOLKATA MUNICIPAL CORPORATION & ORS.

BEFORE:

The Hon'ble CHIEF JUSTICE MRS. MANJULA CHELLUR

The Hon'ble JUSTICE ARIJIT BANERJEE

Date : 17th December, 2014.


    For the Appellant      :   Mr.   Alok Ghosh with
                               Mr.   Amit Gupta,
                               Mr.   Susanta Dutta
                               Mr.   A.K.Chatterjee and
                               Mr.   S.Dutta, Advocates

    For the Respondent :       Mr. S.K.Debnath, Advocate

THE COURT : The appellant approached the learned single Judge assailing assessment dated 24th February 2014 from the second quarter, 2007-08. The challenge was based on the premises that the notice to revise the assessment was on the ground of redevelopment, addition, alteration or improvement of the premises but the actual revision has been made based on rent which the appellant-writ petitioner is receiving from State Bank of India.

The learned Judge was of the view that all grounds can be urged before the appellate forum that was available to the writ petitioner-appellant. The learned Judge disposed of the writ application by passing the following order :

"(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."

Aggrieved by the said order, the appellant is before us. We are of the view that there is no infirmity in the order of the learned Judge. The appellant-writ 3 petitioner is at liberty to approach the appellate Tribunal and urge all the grounds before the Tribunal. If the appellant requires any 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 dated 24th February, 2014, appellant is at liberty to pray for review before the learned single Judge.

With the above observations both the appeal and the application are disposed of.

On the prayer of learned counsel for appellant, time specified by the learned single Judge is extended upto 15th January 2015.

( MANJULA CHELLUR, C.J.) ( ARIJIT BANERJEE, J.) Rsg AR(CR)

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