M.H.S. Ansari, J. - (1.) This instant appeal is directed against an order of the Learned Single Judge of this Court in W.P. No. 4900(W) of 2000 (AST No. 988 of 2000) whereby the interim direction as prayed for by the petitioner was summarily rejected for the reason that the accounts are totally in comprehensible. Before us, Calcutta Municipal Corporation (hereinafter referred to as 'CMC') had filed an affidavit-in-opposition and also supplementary affidavit.
(2.) The appellant have in the writ petition questioned the Notice of Demand dated 28.12.1999 issued under Section 549 read with 219/220 of the Calcutta Municipal Corporation Act, 1980.
(3.) By the impugned Notice of Demand dated 28th December, 1999 a total sum of Rs. 1,59,72,610.40 p. has been demanded. The arrears of tax is Rs. 49,50,213/- interest Rs. 47,08,526.14 p. and penalty#Rs. 7,42,531.95 p.;