- (1.) The Court : This is an application under Article 226 of the Constitution of India challenging the assessment made by the Calcutta Municipal Corporation in respect of the Premises No. 10C, Sir William Jones Sarani, Calcutta for the period commencing from 4th quarter 1984-85 and 1990-91. The petitioners further prayed for issuing a writ of mandamus against the respondents commending them not to enforce collection of the alleged arrears at consolidated rates and other reliefs mentioned in the prayer.
(2.) The petitioner No. 1 is a registered charitable organisation having its head office at No. 7C, Middleton Street, Calcutta. The other petitioners namely, the petitioners 2 to 7 are the committee members of the petitioner No. 1. The petitioner trust is the owner of premises No. 10C, Sir William Jones Sarani. The income from the said trust is applied for the purpose of imparting education amongst the women folk of the society and make them capable of self independent to earn their livelihood amongst other purposes of public utility and social welfare. The trust is also exempted from income tax under section 80G of the Income Tax Act, 1961.
(3.) The premises in question consisting of 8 storied building and all the floors excepting the 2nd floor are leased out by the Petitioners' trust one to General Beopar Company Pvt. Ltd. The 2nd floor is leased out to M/s. Royal Suitings Emporium. The rent paid by General Baopar Company Pvt. Ltd. to the petitioner is Rs. 19,700/- per month. Similarly the rent paid by Royal Suitings Emporium to the petitioners trust is of Rs. 4,800/- per month. Therefore, the rent collected from both the tenants has never exceeded to Rs. 24,500/- per month.;