Debangsu Basak, J. - (1.) The petitioners seek restitution of the mutation fees in respect of the Premises No. 40, Shakespeare Sarani, Kolkata - 700071 from the Corporation authorities.
(2.) According to the petitioners, they had paid the then prevailing mutation fees on August 10, 1998 in respect of the concerned premises. The legality of the imposition of mutation fees at such rate was challenged before the High Court in a writ petition. The learned Single Bench by a judgment and order dated January 31, 2000 had declared such imposition of mutation fees to be illegal. The Division Bench by a judgment and order dated July 7, 2000 had upheld such decision. The petitioner had made demand for refund by a letter dated August 4, 2000. The petitioners had, thereafter, filed the present writ petition on January 22, 2004. During the pendency of the writ petition the Hon'ble Supreme Court of India by a judgment and order dated March 9, 2005 has upheld the decision of the Division Bench striking down such imposition of mutation fees. Consequently, according to the petitioners, they are entitled to the refund as prayed for. According to the petitioners, the mutation fees were paid under a mistake of law. The law subsequently being declared null and void, the petitioners are entitled to refund of the mutation fees paid under such law.
(3.) Referring to the contentions of the respondents that the claim is barred by limitation, it is submitted on behalf of the petitioners that, the petitioners have filed the writ petition within time. The law was declared to be bad by the Single Bench on January 31, 2000. The writ petition had been filed on January 22, 2004. Reliance have been placed on : All India Reporter 1990 Supreme Court page 772 (Salonah Tea Company Ltd. v/s. The Superintendent of Taxes, Nowgong & Ors.), : All India Reporter 2001 Supreme Court page 787 (U.P. Pollution Control Board & Ors. v/s. M/s. Kanoria Industrial Ltd. & Anr.) and : 2007 Volume 3 Calcutta Law Times page 64 (H.C.) (Asian Leather Limited & Anr. v/s. The Kolkata Municipal Corporation & Ors.) in this regard.;