Kolkata Municipal Corporation can Raise Demand to Recover Property Tax Dues on Area Actually in Possession: Calcutta HC [Read Order]
Kolkata Municipal Corporation – Raise Demand – Recover Property Tax Dues – Area Actually in Possession – Calcutta HC
Kolkata Municipal Corporation – Raise Demand – Recover Property Tax Dues – Area Actually in Possession – Calcutta HC
The petitioners claim to be the licensee under one Varun Roshan Kohli who happens to be a sub-tenant under one Sati Mulchandani Business Centre in respect of 1200 sq. ft. in the ground floor flat. A sum of Rs.1,53,48,418/- is due on account of property tax in respect of the ground floor of the subject premises. In the process of recovery of the property tax dues, the Kolkata Municipal Corporation issued a notice of rent attachment against the petitioners.
The petitioners, Kohlbros Wireless Solutions LLP & Anr, allege that the men and agents of the Kolkata Municipal Corporation along with four armed police personnel visited the subject premises and forced the petitioners to sign seven cheques in favour of the Kolkata Municipal Corporation aggregating to a sum of Rs.1 crore. The petitioners further allege that no notice of demand was ever raised on the petitioners and the petitioners are not aware of the property tax dues in respect of the subject premises.
It is also the case of the petitioners that they are not liable to pay property tax in respect of the entire ground floor and the Kolkata Municipal Corporation has already apportioned the property tax which is to be paid in respect of the ground floor of the subject premises amongst the occupiers.
The petitioners pray for a direction upon the Kolkata Municipal Corporation to refrain from taking any coercive steps against them for recovery of the outstanding property tax dues. A Single Bench of the Calcutta High Court comprising Justice Amrita Sinha observed that “The petitioners admit to be in possession of 1200 sq. ft. of the subject premises. It will be open for the Corporation to raise demand upon the petitioners to recover the property tax dues in respect of the area which is actually possessed by the petitioners. An opportunity of hearing shall be provided to the petitioners prior to initiating steps for recovery of the tax dues.”
To Read the full text of the Order CLICK HERE
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