Back
IN THE HIGH COURT AT CALCUTTA
RAI CHATTOPADHYAY
Samsul Huda Laskar – Appellant
Versus
Kolkata Municipal Corporation – Respondent
JUDGMENT :
Rai Chattopadhyay, J.
(1) A Letter of Intimation dated April 8, 2021 under cover of a letter dated April 21, 2021 of the Assessor-Collector (North), the Kolkata Municipal Corporation/Respondent No. 1, Assessment-Collection (North) Department are under challenge in the instant writ petition.
(2) By dint of the same, the Assessor-Collector (North)/Respondent No. 1 has demanded from the petitioner a sum of Rs. 63,48,265/- with S/A balance of Rs. 11,191/- on account of tax, interest and penalty payable by him for the period from second quarter of 2003 to the period till end of fourth quarter of 2011, incorporating therein 99 per cent penalty waiver.
(3) The petitioner being aggrieved with the same, has filed the instant writ petition to pray for the relief inter alia that the Assessor-Collector (North)/Respondent No. 3 be directed to withdraw/cancel her letter dated April 21, 2021 and raise separate bills for the period after purchase of property by the petitioner, that the respondent no. 2 be directed to allow mutation of the property in the name of the petitioner, the respondent no. 3 be directed to withdraw of claims of arrear for the period which has been adjudicated by the
Auction purchasers are not liable for property taxes from previous owners if not adequately notified of such obligations, as confirmed by settled legal principles.
Auction purchasers are liable for outstanding property tax under statutory first charge, with obligations for pre-acquisition dues as part of 'as is where is' sale terms.
The main legal point established in the judgment is that the Surat Municipal Corporation cannot claim any first charge or precedence over the subject property for recovering property tax arrears, as ....
The provisions of the IBC have an overriding effect over other laws, including the MMVT Act, and that the claims against a corporate debtor in liquidation must be submitted to and decided by the Reso....
Liability for property tax persists for both transferor and transferee, with required notification processes under municipal law.
The main legal point established in the judgment is that under the SARFAESI Act, the petitioner was not liable to pay any additional differential premium and the Sales Tax Department could not claim ....
A bona fide purchaser without notice of an encumbrance is protected under Section 24-A of the TNGST Act, 1959, reinforcing the importance of constructive notice criteria.
Point of Law : Excise duty - Proviso to section 11 refers to transfer or disposal of business or trade in whole or in part. It does not refer to the transfer or disposal of mere assets – Proviso not ....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
