JUDGMENT :

(Amrita Sinha, J.) :

1. The petitioners pray for a direction commanding the Kolkata Municipal Corporation (KMC for short) to accept municipal taxes from them in respect of the portion of premises no. 1, Chitpur Ghat Lane, Kolkata 700002 occupied and possessed by them.

2. The predecessor-in-interest of the petitioner no.1, company was inducted in the said property by the Mutwalli of the wakf estate as lessee of 4 bigha of land. The period of lease has expired. An eviction proceeding has been filed by the Mutwalli of the wakf estate being Title Suit no. 135 of 2004 and the same is pending consideration before the learned 1st Civil Judge (Junior Division) at Sealdah.

3. The property in question was mutated in favour of the petitioner no. 1 by KMC. The name of the petitioner was deleted by the KMC and the name of the Mutwalli of the trust was recorded therein. An objection was raised by the petitioner and after hearing all the concerned parties, the Assessor-Collector (North) passed order on February 3, 2015 directing restoration of the name of the company in the records of the Corporation by deleting the name of the wakf.

4. Despite the order passed by the Assessor-Collector (North), KMC failed to rectify its official records. The petitioners approached this Court by filing writ petition being WP No. 425 of 2015. The said writ petition was disposed of on 16th April, 2015 directing the municipal authority to implement the order dated 3rd February, 2015 and restore the position with regard to mutation. An appeal preferred against the said order by the Kolkata Municipal Corporation was withdrawn.

5. The Corporation, allegedly, on objection received against mutation of the subject property in favour of the petitioner company, sought to review the order passed by the Assessor-Collector (North). A hearing was conducted and the parties were heard. An order was passed by the Joint Municipal Commissioner (R & S) on 9th September, 2015 by holding that the property was a wakf property and direction was passed upon the Chief Manager (Revenue/North) to record the name of the wakf estate.

6. Being aggrieved by the order dated 9th September, 2015, the petitioners approached this Court by filing writ petition being WP No. 1218 of 2015. The said writ petition was disposed of on 27th April, 2016 by setting aside the impugned order dated 9th September, 2015. The premises in question is presently recorded in the name of the petitioners.

7. The grievance of the petitioners is that the Corporation is not accepting municipal taxes, and hence, property tax has fallen due from 2015 till date. The petitioners contend that as KMC is deliberately not accepting property tax from the petitioners despite their willingness to pay the same, accordingly, the petitioners ought not to be saddled with interest and penalty.

8. The learned advocates representing the wakf estate and the Board of Auqaf vehemently oppose the prayer of the petitioners. It has been submitted that the property in question is a wakf property and the same is clearly mentioned in the register maintained by the Board of Auqaf. It has been submitted that the said register has great evidentiary value and relying on the entries made in the said register, the Corporation ought to record the property in question in favour of the wakf estate by deleting the name of the company.

9. Provisions of the Wakf Act, 1995 and the Kolkata Municipal Corporation Act, 1980 have been heavily relied upon. It has been submitted that once the property is recorded as wakf in the wakf register, there is no question of recording the same property in favour of a private party.

10. It has been contended that the petitioners are outright trespassers and encroachers of the wakf property as they are holding on to the said property even after expiry of the lease period. It has been stressed that the petitioners should be charged with perjury for affirming false affidavit on oath by claiming themselves as recorded ow