- (1.) In the writ petition the petitioners have prayed for several reliefs. The relevant prayer is as under : "(a) A writ of and/or in the nature of mandamus do issue commanding the respondent Nos.1 to 5 and each of them to forthwith attach rent payable and already paid by the respondent No.7 to the respondent No. 6 in respect of room No. 6, 2nd floor, 8, Camac Street, Kolkata - 700 017."
(2.) It is stated in the writ petition that the petitioner No.1, a company incorporated under the Companies Act, 1956, is the owner of a flat and the respondent No.6 is a tenant under him in the said flat. The tenancy of the said flat is governed by the provisions contained in the West Bengal Premises Tenancy Act, 1997. It has been submitted that without any previous consent in writing of the petitioner No.1, the respondent No.6 on 1.10.1996 had inducted the respondent No.7 as a sub-tenant. The respondent No.6 had received substantial amount from the respondent No.7 as rent. At present the respondent No.6 is receiving a sum of Rs.42,000/- per month from the said sub-tenant as rent for its sub-tenancy. Neither the petitioner No.1 had inducted the said subtenant nor is he enjoying any benefit from the said sub-tenancy. Until the 3rd quarter of 1996-97 the annual valuation of the said flat fixed by the Kolkata Municipal Corporation was Rs. 5.508/-. However, in view of the sub-tenancy granted by the respondent No.6 to the said sub-tenant with effect from 4th quarter, 1996 the Corporation had increased the annual valuation of the said flat from Rs.5,508/- to Rs.40,500/- and as a result thereof instead of Rs.833/- a sum of Rs.61,256/- (inclusive of commercial surcharge of Rs.20,200/-) per quarter is payable to the Corporation. As on December 31, 2004 a sum of Rs. 30,78,040.38 paise remained due and payable to the authorities. Submission was made that it is not possible for writ petitioner No.1 to pay the said sum to the authority. It was submitted that under section 195 of the Kolkata Municipal Corporation Act, 1980 (for short 'the Act') the authorities are duty-bound to recover the outstanding dues in respect of the said flat by attaching the rent payable by the said sub-tenant to the respondent No. 6. Though the petitioner on several occasions requested the authorities to attach the rent paid and recover the said dues, the same has not been done. The said inaction on the part of the Corporation authorities, according to the petitioner, is illegal and arbitrary. It has been submitted that under the provisions of the West Bengal Premises Tenancy Act, 1997 the occupants are under an obligation to pay the Corporation taxes.
(3.) Mr. Ranjan Deb, learned Senior Advocate, appearing on behalf of the petitioner reiterating the statements made in the writ petition submitted that it is apparent from a perusal of paragraph 6 in the affidavit-in-opposition affirmed by the Corporation that valuation of the said flat had been enhanced on the basis of the rent paid by the sub-tenant. It was submitted that the Corporation should attach the rent payable by the sub-tenant to the respondent No.6 and necessary direction should be issued for attachment of the rent for payment of the dues. Reliance was placed on the judgment and order passed in G.A.No.1256 of 2004 and in W.P.No.603 of 2005, Power Tools and Appliances Company Ltd. & Anr. vs. K.M.C. & Ors., in support of his contentions.;