- (1.) The petitioner in this WP under art. 226 of the Constitution of India dated November 29, 2012 is seeking the following principal relief:- a) A Writ of and/or in the nature of Mandamus shall not issue commanding the respondents particularly respondent No. 1 to realise the taxes of 28/3A, Convent Road, Calcutta, forthwith by attaching the rent of the said building. Mr. Misra appearing for the petitioner has submitted that this WP has actually been filed for enforcement of an order of this Court dated July 2, 2012 (WP p.57).
(2.) The order dated July 2, 2012 was passed in the petitioner's previous WP No. 500 of 2012. The order is quoted below:-- The Court: Affidavit of service filed in Court today be kept on record. Having heard learned advocates for the parties, no order is passed on the writ petition. However, this order shall not prevent the authorities of the Kolkata Municipal Corporation to realize tax in accordance with the provisions of the Kolkata Municipal Corporation Act, 1980. This writ petition is disposed of. No order as to costs. All parties concerned are to act on a signed photo copy of this order on the usual undertaking.
(3.) The petitioner is claiming that she is a co-owner of the property mentioned in prayer (a). Her allegation is that though the other co-owners are not paying tax for the property, the Kolkata Municipal Corporation has not been taking any step for collecting the tax. Her case is that since the Corporation's inaction will create her future liability, she is entitled to a mandamus commanding it to collect tax for the property.;