The Kolkata Municipal Corporation & Ors vs Abas Nibas Pvt. Ltd. & Ors on 13 October, 2023
32. Learned Advocate for the respondent no. 1/writ petitioner relied on
the decision of a Coordinate Bench in the case of Abhishek Karnani v.
Kolkata Municipal Corporation & Ors. (supra). Strictly speaking, that
case is also not relevant for the present purpose. Interpretation of Section
18
197 of the KMC Act was not an issue before that Division Bench. What that
Division decided is that while refunding the excess payment made by an
assessee under Section 189 of the KMC Act, KMC is liable to pay interest on
the amount that was lying to the credit of the concerned assessee in the
suspense account maintained by KMC.