The Kolkata Municipal Corporation vs Smt. Surama Singh on 14 May, 2024
10. Per contra, Mr. Ghosh appearing on behalf of the K.M.C submitted that
there are some procedural delays in getting the proper instruction from the
appropriate authority and as such delay was occurred and such explanation
for delay in filling the revisional application may be appeared in the revisional
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application. The attention of the court is drawn by Mr. Ghosh to a decision
rendered by Single Bench of this Court in case of The Kolkata Municipal
Corporation vs. Sunbeam Tradcom Private Limited in C.O 681 of 2021
dated 24.03.2021 whereby the learned single bench upon reliance of a
decision rendered by the Hon'ble Apex Court in case of Executive Officer,
Antiyur Town Panchayat vs. G Arumugam (Dead) by Legal
Representatives reported in (2015) 3 SCC 569 condoned the delay in
preferring revisional application. Although there is a justification in the
submission of Mr. Chakraborty but the issue involved is of a larger public
interest as property tax is to be paid by the owner of the property to the
concerned municipal authorities under the statute itself and when there is a
procedural lapse of the department in preferring appeal within stipulated
period of time then the Court should take a lenient view, condone the delay
allow the matter to be decided on merit. So, this Court holds that the
explanation as given by the K.M.C in filing this application before this Court is
satisfactory and K.M.C cannot be deprived of an opportunity to challenge the
order impugned before this Court.