DEBANGSU BASAK, J.

1. The petitioner seeks cancellation of a letter dated October 26, 2017 issued by the Corporation Bank. He seeks a direction upon the bank to reimburse the municipal tax paid on account of an immovable property along with interest.

2. Learned Advocate appearing on behalf of the petitioner submits that, the bank undertook E-Auction of an immovable property by a notice dated March 30, 2017. The petitioner participated therein. The petitioner became successful in such auction. The petitioner was put into possession of such immovable property. A Sale Certificate was issued in favour of the petitioner. The Sale Certificate states that the sale was free from all encumbrances. Subsequently, the petitioner was faced with claims for liabilities in respect of the immovable property on two counts. One is property tax payable to the Kolkata Municipal Corporation and the other is maintenance charges. According to him, the petitioner is not liable to pay any maintenance charge or property tax for the period up to April 3, 2017, being the date of sale. He refers to the correspondence exchanged between the parties and submits that, no liability of the property can be foi