- (1.) The first petitioner, a company incorporated under the provisions of the Companies Act, 1956, is the owner of the premises situated at No. CBD-1, JL 23, AAII, Newtown, Rajarhat (hereafter the said premises). Space on the 6th floor of the said premises, measuring more or less 45,605 sq. ft. of super built up area, together with total 45 car parks were offered on rent to the respondents following several meetings. The terms and conditions for letting out the said space to the respondents by the first petitioner ultimately crystalised @ Rs. 42 per sq. ft. of the total super built up area of 45,605 sq. ft. After finalisation of the terms and conditions of the proposed lease, a deed of lease dated September 1, 2012 (hereafter the said deed) was executed by and between the petitioner and the respondents. One of the terms and conditions of the said deed provided as follows: "6. The lessor/lessors shall pay all rates, taxes, assessment, charges and other outgoings whatsoever of every description which under the statues are primarily leviable upon the lessor and shall keep the premises free from all encumbrances and interference in this behalf. Rates and taxes primarily leviable upon the occupier shall be paid by the Government."
(2.) Simultaneously with the execution of the said deed, the respondents were put into possession of the leasehold space. From time to time bills were raised by the first petitioner on the respondents towards lease rent inclusive of the component of service tax. While the respondents paid the lease rent in respect of the leasehold space, the service tax was not paid. Requests and reminders followed at the end of the first petitioner to which the respondents replied that "the issue of payment of service tax is under consideration of competent Authority of Government of India, and necessary action will be taken after receipt of their decision in this matter". Like a broken record, the Defence Estate Officer, Kolkata Circle, the fourth respondent, went on playing the same tune by saying so in his letters dated January 15, 2013, February 11, 2013, March 12, 2013, April 1, 2013, June 11, 2013, July 24, 2013, August 22, 2013, September 24, 2013, October 24, 2013, November 25, 2013 and December 11, 2013, following the first letter dated December 11, 2012. The Government of India neither took any decision regarding payment of service tax nor did the respondents make any effort to obtain its decision and make payment in terms thereof.
(3.) Feeling aggrieved by the failure and/or remissness of the respondents in paying the service tax, this writ petition dated February 7, 2014 has been presented before this Court praying for, inter alia, the following relief: "In the circumstances, your petitioners most humbly pray Your Lordships for the following orders:- a) A writ or writs in the nature of Mandamus do issue commanding the respondents to forthwith make payment of the service tax component of the monthly rentals in respect of the 6th floor of Premises No. CBD-1, JL 23, AAII, Newtown, Rajarhat, measuring more or less about 45605 sq. ft. super built-up area together with total 45 car parks, 20 open slots and 25 covered slots; b) A writ or writs in the nature of Mandamus do issue commanding the respondents to forthwith make payment of the service tax component of the monthly rentals already deposited by the petitioners on behalf of the respondents aggregating to Rs. 36, 37, 475/- together with interest at the rate of 18% per annum; ** ** **";