( 1 ) BY this petition petitioner prayed that respondents be directed to revoke or quash the impugned notice dated 3. 1. 1997 demanding payment of overdue municipal tax and the respondents be directed to refund the excess amount of municipal tax collected from the petitioner on the basis of excess demand made wrongfully.

( 2 ) THE petitioner Smt. Bidyutlata Kundu is the owner of the premises No. 137, Poramatala Road, P. O. Nabadwip, District Nadia under the Nabadwip Municipality.

( 3 ) PETITIONER claimed that certain portion of the aforesaid premises had been let out to the 4 tenants for their business purpose since long as monthly tenancy basis with a monthly rate of rent as agreed upon. Then the monthly rent was increased as agreed upon and in the year 1984 the petitioner was collecting total rent about Rs. 2160/- per month. Out of this 4 tenants United Bank of India was one of the tenants and the bank was paying rent between of Rs. 2,020/- per month, M/s. Sadhana Oushadalay Rs. 60/-, M/s. R. S. Emporium Rs. 39/- per month and one more tenant was occupying the part of the building was paying Rs. 41/- per month.

( 4 ) ONE of the tenant that is United Bank of In