( 1 ) THE liability of a tenant to pay consolidated rate in respect of a building in its occupation to the Calcutta Municipal Corporation under the Calcutta Municipal Corporation Act, 1980 (hereinafter referred to as the Act) falls for our consideration in this appeal.

( 2 ) THE basic fact of the matter is not in dispute. Strand Properties Ltd. respondent No. 9 in the 7 writ application was owner of premises at 16, Strand Road, Calcutta-1 which was leased out to the 1st petitioner. A sub-lease has been granted by the petitioner to 12 companies, viz. (1) Steel Authority of India Ltd. , (2) Blacker and Company Pvt. Ltd. , (3) ITC Limited, (4) Pigott Chapman and Company, (5) Eastern Railways, (6) India Jute and Industries Ltd. , (7) ICI (India) Limited, (8) Indian Bank, (9) Luoyds Register of Shipping, (10) Allahabad Bank, (11) Ratnakar Shipping Company Ltd. , and (12) West Bengal Rolling Mills Association.

( 3 ) ALLEGEDLY in terms of the deed of lease, Municipal rates, taxes etc. are to be paid by the superior lessor. A suit was filed by the petitioners in the City Civil Court questioning a notice of the Corporation demanding from them a sum of Rs. 6,82,69,457/- for the following reliefs :-" (A) Declaration that the plaintiff is not liable to pay municipal rates and taxes of premises No. 16, Strand Road, Police Station Hare Street, Calcutta-700 001 to the defendant No. 2. (b) Declaration that the purported demands of the defendant No. 2 upon the plaintiff towards arrear municipal rates and taxes are bad and are of no effect. (c) Permanent injunction restraining the defendants, their men, agents, servants, assigns and employees and each of them from creating any disturbance of the plaintiff' lawful use and enjoyment of the suit premises mentioned in the schedule hereunder in any way or manner whatsoever. ".

( 4 ) AN admission was made by the Calcutta Municipal Corporation that such a notice was served by mistake and accordingly by a judgment dated 12th September, 1997 the suit was decreed on admission, pursuant whereto a declaration was made that it was not liable for payment of any tax to the Calcutta Municipal Corporation for premises No. 16 Strand Road, Calcutta. However, on 21st March, 1997 some officers of the Collection Department demanded the alleged arrears of municipal taxes and threatened the employees of the petitioners. The officers of the Corporation gave out that they have come to execute a Distress Warrant. Allegedly a writ petition was sought to be moved orally before Chatterjee, J. who declined to hear such application. In such circumstance an application was moved before the learned Judge 7th Bench of the City Civil Court in the said suit in terms of the said application passed an order of injunction. Despite showing the same, the petitioners were threatened that unless some payment was made immediately they would start removing the movables from the petitioner' office. The police also supported the respondents as a result whereof the petitioners were compelled to hand over a few cheques, details whereof are as follows :- Cheque No. Amount Date575158rs. 20,00,000/-31-3-97575159rs. 10,00,000/-31-5-97575160rs. 10,00,000/-30-6-97575161rs. 10,00,000/-31-3-97.

( 5 ) ALLEGEDLY the officers of the Corporation were intimated that no sufficient fund is available at the Bank. Similarly other sub-tenants had also to pay certain amount by way of cheque as their moveable assets were threatened to be taken away. In the aforementioned premises the writ application was filed.

( 6 ) THE contention of Calcutta Municipal Corporation in the writ petition appears to be that under the provisions of the Calcutta Municipal Corporation Act (hereinafter referred to as the Act) and in particular S. 232 thereof moveable property belonging to any person whatsoever can be attached.

( 7 ) THE learned trial Judge upon referring to various provisions of the Act inter alia, held :-"from the different provisions of the Act as indicated abov

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