S. Banerjee, J. - (1.) This winding up petition is founded on the claim of unpaid rents and allied charges.
(2.) As the mandatory prelude to the winding up petition, a notice was issued on April 15, 2004, claiming a sum of Rs. 4,95,000 on account of arrear of rents from April 1999, to October 2003, at the rate of Rs. 9,000 per month. Rent for the period November 2003, to April 2004, was claimed at the enhanced rate of Rs. 54,000 per month totalling to Rs. 2,70,000. The enhanced rent for the period beginning November 2003, was claimed on the strength of Sec. 17(4A) of the West Bengal Premises Tenancy Act, 1977 ("the said Act") that came into effect immediately prior thereto. Maintenance charges were sought at the rate of 10 per cent, of the rent in terms of Sec. 5(7) of the said Act for the period November 2003, to March 2004, amounting to Rs. 27,000. A further claim under Sec. 5(8) of the said Act towards municipal tax and commercial surcharge was made for a sum of Rs. 3,06,000.
(3.) The petitioner's total claim of Rs. 10,98,000 was denied in the company's reply of May 20, 2004, to the statutory notice. The company asserted that rent from August 1999, had been deposited with the rent controller upon the petitioner's refusal to accept two money orders of Rs. 4,500 each that had been tendered on account of rent for the month of August 1999. The enhancement of rent was disputed. The company argued that inasmuch as the composite amount payable by the company was in excess of Rs. 10,000 the provisions of the said Act were inapplicable and, consequently, there could be no enhancement sought in terms of the said Act. Sec. 3(f)(i) of the said Act was cited in support of such argument. The claim of commercial surcharge was denied on the ground that the money on such account was being paid regularly by the company to the superior lessor on the strength of the company having permitted the same.;