ORDER :

Shampa Sarkar, J.

1. The petitioner is the proprietor of M/s. Mahamaya Advertising. In this writ petition, the petitioner has impugned the demand for an amount of Rs. 41,77,989/- as Land Utilisation Charges (in short LUC) vide Bill Nos. 2013-2014L00833, 2014-2015L02716, 2014-2015L02717, 2014-2015L02718, 2014-2015L02719, 2015-2016L00566, 2015-2016L00567, 2015-2016L00568, 2015-2016L00569, 2013-2014L00834, 2014-2015L02720, 2015-2016L00570, 2015-2016L00571, 2015-2016L00572 and 2015-2016L00573 dated July 24, 2015 issued by the Kolkata Municipal Corporation.

2. The respondent No. 2, namely, Hooghly River Bridge Commissioners (in short HRBC) through the office of the respondent No. 3, that is, the Director (Pr. and Co.) issued notices, inviting tenders. Agencies, individual firms and' individual advertisers, who had adequate capacity to fabricate, erect and illuminate different types of display boards, hoardings, kiosks on different structures over bridges, flyovers, piers etc. were called upon to participate in the tender process.

3. The petitioner participated in the tendering process and the HRBC by two letters of acceptance dated June 12, 2013 and July 22, 2013 accepted the petiti