The court held that leasehold rights are protected and cannot be violated without due process, stating that the property cannot be declared escheated without a legal basis.

Judgment :

Rai Chattopadhyay, J.

1. An order of the Collector, Stamp Revenue, Kolkata, of the office of the Collector of Stamp Revenue, Kolkata, Government of West Bengal dated July 23, 2019 is under challenge in the instant writ petition, wherein the petitioner has prayed for the relief that the said impugned order may be set aside; that the respondent authority may be directed to pass a reasoned order, considering the claim, right and interest of the petitioner; and the respondents be restrained to give any further effect to the said order and also from interfering with the petitioners claim, right, title and interest in the concerned property.

2. This writ petition is concerned with the various provisions under the West Bengal Escheats and Forfeitures Act, 2012 and the West Bengal Escheats and Forfeitures of Immovable Property Rules 2017. The impugned order dated July 23, 2019 has been issued under provision of Section-5 of the said Act of 2012 and Rule-4 of the said Rules of 2017.

3. For benefit of the discussion the said provisions are quoted as herein bellow:

“West Bengal Escheats and Forfeitures Act, 2012

Section 5 : On the order as in sub-sections (1) and (4) of section 4 being passed and its gist being notified in the manner mentioned in sub- section (5) of section 4, the Competent Authority may direct that the Collector take steps to take over possession, management or administration of the escheated property, and for that purpose the Collector may at once take charge of such escheated property. Unless otherwise directed, charge may be taken in the following manner, namely:— (a) in case of immovable property, a notice shall be served on the person, if any, in possession of the property, and where is in such person refuses or evades notice or cannot be found, it shall be served by affixture on a conspicuous part of the property, and on the notice board of the office of the Collector; (b) in case of immovable property where is in no one's possession or is lying vacant or an abandoned property, or in absence of proper identification of the person in possession, a notice shall be served by affixture on a conspicuous part of the property and on the notice board of the office of the Collector; (c) in case of movable property, the notice shall be served on the person, if any, in possession of the property or may be affixed at his place of residence or business, if any, and on the notice board of the office of the Collector.

West Bengal Escheats and Forfeitures of Immovable Property Rules 2017

Rule 4: Mode of taking over possession and management of escheated immovable property – (1) The Competent authority may, after expiry of 30 days from the date of publication of the gist of the order as mentioned in sub-rule (7) of rule 3, direct the Collector of the district to take over possession of the escheated immovable property.

(2) When the escheated immovable property is vacant or abandoned, the Collector shall affix a notice on a conspicuous part of the property and on the notice board of the office of the Collector.

(3) The Collector shall publish a general notice in accordance with the provisions of section 6 and shall take possession and assume management of the escheated immovable property in accordance with the provisions of sub-sections (1), (2) and (3) of section 7.”

4. The writ petitioner's claim and grounds made out for challenging the said impugned order are inter alia that, the writ petitioner is a joint venture company, of which the Government of India holds 18% of the issued, subscribed and paid up equity share capital. The concerned property is situated at 14, Ishaque Road, Kolkata- 16 [erst