JUDGMENT :

BIBEK CHAUDHURI, J.

1. The Corporation Bank and its officers have assailed the judgment and order dated 18th January, 2019 passed by the learned Single Judge in the WP No.29398(W) of 2017.

2. The writ petitioner, respondent herein, successfully participated in E-auction for sell of an immovable property undertaken by the appellant No.1 Bank through its officers under the provisions of Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (hereafter SARFAESI Act). On receipt of consideration price fixed by auction, the appellant/bank issued sell certificate in favour of the respondent in respect of the said property in question. The said sale was free from all encumbrances. Subsequent to his purchase, the respondent was charged for payment of property tax and maintenance tax in respect of the said property for the period prior to his auction purchase payable to the Kolkata Municipal Corporation. Contending, inter alia, that he was not liable to any of such tax or charge levied for the period prior to his sale, the respondent moved this Court with a prayer for issuance of a writ of mandamus directing and/or commending the respond