JUDGMENT

Shampa Sarkar, J. - The petitioner has challenged the draft demand notice issued by the Assistant Engineer Building Department Borough VIII of the Kolkata Municipal Corporation. The date of issue of the said notice was March 20, 2021. The due date for payment was April 5, 2021.

2. The demand was in relation to premises no. 6/3, Anil Maitra Road, Kolkata - 700019. The claim as per the said notice was for Rs. 95,24,695/-. The claim was against the retention charges payable for regularization of the unauthorized construction in the said premises.

3. A multi storied building had been constructed on the said premises and the petitioner had committed deviations from the sanction plan. Accordingly, a notice was issued by the Kolkata Municipal Corporation under section 400(1) of the Kolkata Municipal Corporation Act, 1980 (hereinafter referred to as the said Act). Demolition case number 13-D/Br.-VIII/2018-19 Borough No. VIII dated August 1, 2018 was initiated and placed before the special officer (building) of the Kolkata Municipal Corporation, for a decision. The special officer (building) was acting as a delegatee of the Municipal Commissioner.

4. By an order dated November 1, 2018,