- (1.) The writ petitioner is aggrieved by a distress warrant issued by the respondent corporation on 6th November, 2008. By this distress warrant the writ petitioner's flat No. 16 measuring 1892 sq.ft. super built up area on 1, R.N. Mukherjee Road. Kolkata -1 has been attached for non-payment of municipal tax, penalty and interest amounting to Rs. 14,00,157.13. THE writ petitioner bought this flat on 7th January, 2008 from the respondent No. 6 by a deed of conveyance.
(2.) The writ petitioner says that he is an innocent purchaser and that such attachment ought not to have been made. Learned Counsel appearing for the writ petitioner submits that the transferor did not give notice of transfer of the flat to the Municipal Commissioner and that by sub-section (4) of section 183 continues to be liable for payment of the property tax. Learned Counsel for the respondent corporation draws my attention to sub-section (1) of section 183 which says that both the transferor and the transferee have concurrent obligations to notify the corporation within three months of the execution of conveyance about the transfer.
(3.) In this case, the transferor has admittedly not notified the respondent corporation about the Transfer. The writ petitioner submits that this tax, interest and penalty liability is of the erstwhile owner of the flat. Now, that he is the owner of the flat, this flat should not be sold to satisfy the above liability. To decide the issue in the writ application some basic principles of law need to be noticed.;