The writ petitioner No.1 is a Company and carries on the business of running hotels owned by it. The Taj Bengal Hotel it one of the units of the petitioner No. 1 Company and is situated at 34/B, Belvedere Road, Alipore, Calcutta-27.

2. The petitioner No.2 claims to be a share holder and is also employed as the General Manager of the Taj Bengal Hotel referred to above.

3. It appears that in March 1982, the petitioner Company obtained lease of premises No. 34/B, Belvedere Road, CaIcutta-27, for a period of 99 years and under the terms of the Lease Deed the petitioner Company is liable to pay the rates And taxes to the Calcutta Municipal Corporation on behalf of the Lessor.

4. It is the petitioners' further case that as an Assessee the petitioner Company receives the bills towards payment of the consolidated rates and taxes from the Calcutta Municipal Corporation for the respective quarters. According to the petitioners, whenever such rates become due in respect of a particular quarter, a bill is presented by the Municipal Authorities and the same is paid by the petitioners upon receipt of the bill within the rebate period.

5. According to the petitioners, the Calcutta Municipa