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CALCUTTA HIGH COURT
GAURANG KANTH, J
SAJAL BHADRA – Appellant
Versus
THE KOLKATA MUNICIPAL CORPORATION – Respondent
| Table of Content |
|---|
| 1. petitioner's challenge on tax dues and responsibilities. (Para 2 , 3 , 4) |
| 2. arguments regarding liability for property tax. (Para 5 , 6) |
| 3. court's view on the nature of legal liabilities. (Para 7 , 8) |
| 4. determination of claim rights and appropriate legal recourse. (Para 9) |
| 5. conclusion on the writ petition's results. (Para 10 , 12) |
Gaurang Kanth, J. :-
1. Affidavit-of-service filed in court today is taken on record.
2. The Petitioner, by way of the present writ petition, assails the legality and propriety of (i) demand notice dated 06.12.2024, (ii) letter of intimation dated 13.12.2024 and (iii) notice dated 02.01.2025 issued by the respondent-Kolkata Municipal Corporation in relation to the alleged arrears of property tax in respect of premises situated at 5B, 5th floor, 71, Park Street, Kolkata.
3. It is the specific case of the Petitioner that he had entered into a registered Deed of Assignment and Sub-Lease dated 17.12.2019, primarily for commercial exploitation of the abovementioned property. As per the terms of the said registered instrument, it was clearly agreed between the petitioner and the private respondent nos.4 and 5 that all municipal levies and dues i
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