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2023 Supreme(Cal) 652

AMRITA SINHA
Hooghly Building & Investment Company Limited – Appellant
Versus
State of West Bengal – Respondent


Advocates Appeared:
For the Petitioners: Mr. Utpal Bose, Mr. Biswajib Ghosh, Mr. K. A. Bhaduri.
For the Respondents: Mr. Supratim Dhar, Ms. Tuli Sinha, Ms. Kaynat Parveen, Mr. Ashok Kr. Banerjee, Mr. Gopal Chandra Das, Mr. Debangshu Mandal, Sk. Md. Galib, Ms. Tanwishree Mukherjee, Mr. Rauf Rahim, Mr. Arkadeb Biswas.

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

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