- (1.) This application has been filed by M/s. Patel Timber Industries (hereinafter referred to as the "applicant") for a declaration that the decree dated 11th August, 2010 passed in A.P.O No.455 of 2005 arising out of E.O.S. No.3 of 2003 is a nullity and not executable against the applicant. The basis of the application in short are stated hereinafter.
(2.) The applicant is a registered partnership firm carrying on its business at Premises No.149/13, J.N. Mukherjee Road, P.S.-Malipanchghora, P.O.-Salkia, District- Howrah-711106 since 1964. The applicant claims to be a thika tenant in respect of the land measuring about 14 Cottahs 10 Chittaks in respect of the aforesaid premises. Poddars as lessee of the said property settled and/or granted the said land to the applicant and received rent per month from the said applicant showing the applicant as a thika tenant. The applicant raised substantial structure thereto with the consent and knowledge of the Poddars. After the Calcutta Thika Tenancies and Lands (Acquisition and Regulation) Act, 1981, (hereinafter referred to as the "1981 Act") the applicant has been paying rent (khazna) to the State of West Bengal. The Thika Controller, Howrah in a proceeding being MP-3/83-84 initiated sometimes in 1984 provisionally recorded the status of the petitioner as thika tenant and received provisional rent from the petitioner through challans being satisfied with the nature of possession of the applicant and has allowed the applicant to pay Khazna to the State. After the aforesaid 1981 Act came into force there is no relationship of landlord and tenant between Poddars and the applicant. The applicant is not a premises tenant in the suit property under the Poddars.
(3.) Subsequently, the Thika Controller, Howrah on September 29, 2010 passed a final order recording the name of the applicant as permanent thika tenant in respect of the holding in question in view of the provisions of West Bengal Thika Tenancy (Acquisition and Regulation) Act, 2001 (hereinafter referred to as the "2001 Act") and issued a "No Objection Certificate". Thereafter the applicant has deposited and is depositing the rent for the land with the office of the Thika Controller, Howrah against proper receipt as permanent thika tenant. Thereafter, the Municipal authority on the basis of the final order of the Thika Controller revised the assessment record deleting the name of superior landlord, namely, Baglas as owner thereof and incorporating the name of State of West Bengal as owner of the holding in question. The Municipality has also started raising property tax bill since November 30, 2010 for payment of tax in respect of the applicant's portion of the holding in question as an occupier wherein the name of the Government of West Bengal, Controller of Thika Tenant, Howrah has been recorded as owner. The applicant has deposited tax as an occupier with the Municipal authority.;