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 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 section 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% of the rent in terms of section 5(7) of the said Act for the period of November, 2003 to March 2004 amounting to Rs. 27,000/-. A further claim under section 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. Section 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.;