OD –2 WPO/554/2025 IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE DELTA INTERNATIONAL LTD. AND ANR.

-VERSUS-

KOLKATA MUNICIPAL CORPORATION AND ORS.

BEFORE:

The Hon'ble JUSTICE KAUSIK CHANDA Date: 25th July, 2025 Appearance:

Mr. Raghunath Chakraborty, Adv.

Mr. Supratik Shyamal, Adv. Ms. Sonali Sengupta, Adv.

...for the petitioner.

Mr. Alak Kumar Ghosh, Adv.

Ms. Piyali Sengupta, Adv.

...for the KMC.

The Court: This writ petition pertains to the recovery of outstanding municipal tax dues in respect of the premises known as “Delta House,” located at 4, Government Place (North). By the impugned demand notice dated May 30, 2025, the Corporation has demanded a sum of Rs. 1,75,21,766/-, inclusive of interest and penalty.

The petitioners contend that the principal amount of tax due is Rs. 1,27,15,938/-.

Mr. Raghunath Chakraborty, learned Advocate appearing on behalf of the petitioners, submits that a sum of Rs. 41 lakh has already been deposited by the petitioners towards the outstanding dues.

He further submits that the subject premises are let out and sold to various tenants, and that the Corporation ought to have apportioned the tax liability among the respective occupants.

Mr. Ghosh, learned Advocate appearing on behalf of the Corporation, submits that the petitioners failed to provide any intimation regarding the number of tenants/owners or the extent of their respective occupancies. In the absence of such information, the question of apportionment, he argues, does not arise.

In light of the aforesaid circumstances, I am of the view that the petitioners shall deposit a further sum of Rs. 20 lakh within a period of two weeks from the date of this order. The petitioners shall also furnish to the Corporation detailed particulars of the tenants/owners and/or occupants of the said building within a period of ten (10) days from date.

Upon receipt of such particulars, the Corporation shall undertake the exercise of apportioning the tax liability, after affording an opportunity of hearing to the petitioners, as well as to the relevant owners, tenants and occupiers of the said building.

The apportionment exercise shall be completed by the The amounts deposited by the petitioners shall be subject to the outcome of the apportionment proceedings.

The Corporation shall not initiate any coercive measures against of Rs.20 lakh in terms of this order.

Let the matter appear under the same heading on November 26, 2025, for further consideration.

(KAUSIK CHANDA, J.)

sg.