- (1.) The above appeal pertains to demand of advertisement tax imposed by Calcutta Municipal Corporation so far as the advertisements undertaken within the Eden Garden grounds by the respondent Cricket Association of Bengal. We are not disposing of the appeal on merits since there is serious dispute with regard to the so-called 'sufficient cause' shown by the appellant Corporation in filing the present appeal with delay of 299 days while challenging the impugned order passed by the learned Single Judge on 24th April, 2015.
(2.) Tax on advertisements amounting to a sum of Rs.51,18,440/- was demanded by the Calcutta Municipal Corporation. Aggrieved by the same a writ petition in the nature of mandamus and certiorari was sought by the respondent Association.
(3.) After hearing the respective parties, judgement and order came to be passed on 24th April, 2015. According to the affidavit in support of this, the above application was filed by Arghya Sikder, Manager of the Advertisement Department of the Calcutta Municipal Corporation. According to him, communication of the order dated 24th April, 2015 was received in the second week of May, 2015 and he had a discussion with Chief Municipal Law Officer regarding the next course of action. It is further stated that the Chief Municipal Law Officer instructed the Deputy Municipal Law Officer to secure views of the learned Advocate who was engaged in the above matter. Accordingly, learned Junior Advocate dealing with the matter was asked to give her valued opinion somewhere in the last week of May, 2015. Since the Junior Advocate was busy with the other matters, she could not look into the mater instantly but on perusal of the order requested the Law Department to forward the matter to the Advertisement Department of the Corporation to obtain its stand since it pertains to advertisement tax. Since the Advertisement Department itself had requested the Law Department to explore the possibility of challenging the impugned order, the Advertisement Department again approached the learned Junior Advocate in the last of week of August, 2015 for her opinion so as to avoid further delay. At that juncture, learned Junior Advocate enquired about the application for certified copy of the order and further instructed to obtain such certified copy, if it was not at all applied for. No certified copy was applied for till then as they were only waiting for the opinion to prefer appeal. However, on going through the papers of the case, learned Advocate was of the opinion that the matter involves important legal questions as the amount demanded was huge. Learned Junior Advocate requested the Law Department in the first week of September, 2015 to obtain legal opinion from the Senior Advocate for preferring an appeal.;