Commercial Properties and Merchandise Ltd. and Anr. Vs the Kolkata Municipal Corporation and Ors.

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IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE

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WPO/557/2025 COMMERCIAL PROPERTIES AND MERCHANDISE LTD AND ANR

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VS

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THE KOLKATA MUNICIPAL CORPORATION AND ORS

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BEFORE :

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HON'BLE JUSTICE RAJA BASU CHOWDHURY DATE : 7^th May, 2026.

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Mr. Arindam Banerjee, Sr. Adv. Mr. Soumya Majumdar, Sr. Adv. Mr. Sumanta Biswas, Adv. Mr. Bikash Shaw, Adv. Mr. Sk. Saad Nefisul Islam, Adv. …for petitioners.

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Mr. Alak Kumar Ghosh, Adv. Mr. A. Das Adhikari, Adv. …for Kolkata Municipal Corporation.

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The Court :- 1. The instant writ petition has been filed, inter alia, challenging the memorandum dated 18^th December, 2023 issued by the Additional Municipal Commissioner (Revenue and G&D), Kolkata Municipal Corporation, whereby upon making recalculation in terms of the order dated 8^th June, 2023 passed by a Coordinate Bench of this Court in WPO 909 of 2023, the outstanding liability and the recomputations were notified to the petitioners. The subsequent demands raised by the Municipality are also under challenge.

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When this matter was taken up for consideration on 25^th November, 2025 this Court noting from the submissions of Mr. Ghosh, learned advocate for the Municipality that a sum in excess of Rs.1 crore 30 lakhs is due and payable from the petitioner no.1 on account of municipal rates and taxes though the quantum thereof was disputed by Mr. Banerjee, learned senior advocate representing the petitioners,

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WPO/557/2025

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had directed the Municipal authorities to disclose the exact quantum due in the form of a chart when the matter is taken up next.

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Pursuant to the aforesaid order, Mr. Ghosh, learned advocate representing the Kolkata Municipal Corporation had disclosed the chart to highlight that a sum of Rs.1,32,58,875/- is outstanding in respect of premises no.135A, Biplabi Rashbehari Basu Road, Kolkata 700 001 as on 8^th December, 2025. To morefully appreciate the demand the relevant chart is extracted hereinbelow:

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On the aforesaid date, the petitioners sought for an accommodation to take appropriate instruction. Today, Mr. Banerjee, learned senior advocate appearing for the petitioners would insist that the Municipality should disclose the basis of computation.

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WPO/557/2025

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Having heard the advocates for the parties I find that a revised demand has already been raised by the Municipality. Ordinarily, there is no scope to challenge the demand in exercise of writ jurisdiction. The petitioners would however, only insist for further disclosure. Admittedly, from the disclosure made by the Municipality authorities it is apparent and clear that a sum of Rs.29,26,334/- and Rs.98,93,600/is outstanding towards property tax including commercial surcharge and interest respectively leaving aside the penalty calculated upto 8^th December, 2025.

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Having regard thereto, to test out the bona fide of the petitioners and having regard to the provisions contained in Rule 51 of Rules of the High Court at Calcutta relating to application under Article 226 of the Constitution of India, I am inclined to direct the petitioners to deposit the entire principal amount of Rs.29,26,334/- with the Municipal authorities along with accrued interest thereon as on 8^th December, 2025 as per the disclosure made by the Municipal authorities without prejudice to the rights and contentions of the petitioners in the writ petition.

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In so far as the penalty is concerned, the petitioners are at liberty not deposit such penalty, at this stage. The petitioners must make the above deposit within a period of six weeks from date. There shall, accordingly, be an unconditional order of stay of the demand and an order restraining the respondents from taking any coercive steps against the petitioners for a period of six weeks from date. In the event, the aforesaid amount is deposited with the Municipal authorities, the interim order passed herein above, shall continue till disposal of the writ petition or until further order, whichever is earlier.

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List the matter for further consideration in the monthly list of June, 2026.

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(RAJA BASU CHOWDHURY, J.)

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pkd./gb.

Commercial Properties and Merchandise Ltd. and Anr. v. the Kolkata Municipal Corporation and Ors.

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Commercial Properties and Merchandise Ltd. and Anr. v. the Kolkata Municipal Corporation and Ors.

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