The Municipal authority is not authorized under the statute to realize any charges other than building permit fees for regularizing unauthorized construction.

( 1 ) THE petitioners constructed about 12,480 sq. ft. on the terrace of the tenth floor of a multi-storeyed building known as "air Conditioned market" at Shakespeare Sarani without obtaining any sanction from the municipal authority. Such construction was raised in early 1980. The annual valuation of such illegal construction was assessed by the Municipal authority for the first time for the Assessment Period commencing from GR4/84-85. Rates and taxes in respect of such unauthorised construction has also been realised regularly by the Municipal authority from the petitioners since then.

( 2 ) SUBSEQUENTLY, a demolition proceeding being Demolition Case No. 137-D/2002-03 was initiated under section 400 (1) of the Kolkata Municipal corporation Act by the Municipal authority. The said proceeding was disposed of by the Special Officer, Building on 18th February, 2003 with the following orders :"1]. (a) The P. Rs. shall retain the impugned construction shown in red colour in the D/sketch of D/case No. 137-D/2002-03 of Bor.-VII subject to payment of erection/re-erection charges at commercial rates. (b) The P. Rs. shall pay for non-provision of 16 Nos. of car parking spaces to be charged @ Rs. 60,000/- per car parking space. 2]. The P. Rs. shall carry out the orders within one month from the date of its communication failing which the orders shall become inoperative and all the impugned constructions marked in red colour in the D/sketch of D/case No. 137-D/2002-03 shall be subject to demolition at the cost and risk of the P. Rs. 3]. The P. Rs. shall swear an affidavit before Magistrate 1st Class to the effect that they shall abide by the existing rules and regulations of CMC and shall not take recourse to anything which may tantamount to violation of the CMC Act, 1980 and Building Rules, 1990 and shall also be held responsible for any misrepresentation of records. 4]. The P. Rs. shall submit a certificate obtained from CMC empanelled structural Engineer certifying therein the aspect of structural stability as well as the workmanship and quality of materials so far used in the construction of the premises. 5]. The copy of the order shall be communicated to the P. Rs. as well as the E. E. Bor.-VII for information and necessary action. Each page of the order is signed and the D/ Sketch as well as precis countersigned. "

( 3 ) ADMITTEDLY the said order was accepted by the petitioners as well as by the Municipal authority.

( 4 ) SUBSEQUENTLY, a dispute arose when the Municipal authority in pursuance of the order of demolition passed by the Special Officer (B) dated 18th February, 2003 in a proceeding under section 400 (1) of the Kolkata municipal Corporation Act, 1980, raised a bill of charges and/or fees upon the petitioners for payment thereof as a condition for retention of such unauthorised construction. The following charges were demanded from the petitioners towards the retention fees of the unauthorised construction :

(1) Sanction of fees Rs . 55,50,923. 00 (2) Drainage Dev. fees Rs . 1,11,532. 00 (3) (WT+st+w. S.) Rs . 3,17,865. 00 (4) Surcharge Dev. fees Rs . 6,13,423. 00 (5) Short fall of 16 Nos. Car Park Rs . 9,60,000. 00 (6) D/sketch fees Rs . 8,000. 00 Total Rs. 75,61,743. 00

( 5 ) THE legality of the aforesaid demand has been challenged by the petitioners in this writ petition on the ground that such demand was not raised in conformity with the order passed by the Special Officer (B) on 18th february, 2003.

( 6 ) MR. Mukherjee, learned Senior Advocate, appearing for the petitioners, submitted that Article 265 of the Constitution of India imposes a restriction on levy and collection of taxes except by authority of law. Relying upon a decision of the Hon'ble Supreme Court in the case of ahmedabad Urban Development Authority vs. Sharadkumar, reported in air 1992 SC 2038, Mr. Mukherjee submitted that in the absence of express provision, a delegated authority cannot impose tax or fe