Amitava Lala, J. - (1.) This appeal is arising out of a judgment and/or order passed by a single Bench of this court on April 10, 1991, whereby a Company Petition No. 53 of 1990 made under Sections 433, 434 and 439 of the Companies Act, 1956, was dismissed.
(2.) The case of the appellant/petitioner was that in 1976 the petitioner let out a flat being Flat No. 19F in premises No. 46C, Jawaharlal Nehru Road, Calcutta 700 071 to the company at a rental of Rs. 1,400 per month payable according to the English calendar month from March, 1987.
(3.) According to the appellant, the entire amount of surcharge on account of consolidated rates and taxes under Section 230(b) of the Calcutta Municipal Act, 1980, was recoverable from the company as the said premises were used for commercial and for non-residential purpose. In the said company petition, it was further alleged that the company after payment of surcharge of consolidated rate of municipal taxes started deducting the same from the rent payable by the company to the appellant. Subsequently, the company informed the appellant that the surcharge with regard to corporation taxes for the quarter ending September 20, 1988, and November 30, 1988, was Rs. 4,920 each and that the surcharge in respect of the said premises was Rs. 1680 which was the share of the appellant as owner thereof. The appellant caused a notice to the company on May 6, 1989, demanding a sum of Rs. 36,400 being the rent payable by the company from March, 1986, to August, 1989, that is for a period of 30 months at the rate of Rs. 1,400 per month. The notice was replied by the company denying that the said rent was outstanding from March, 1987, to August, 1989, at the aforesaid rate of rent. According to the appellant, it was specifically agreed by and between the appellant and the company that the company would be responsible and liable for payment of monthly rent to the appellant and the appellant in turn would be liable for payment of other taxes, imposition of other levies including municipal rates and taxes as well as surcharge levied by the Calcutta Municipal Corporation (hereinafter referred to as "CMC") being part and parcel of the same.;