I.P. Mukerji, J. - (1.) The petitioners are husband and wife. They are originally from Bihar. They are presently residing in a block of flats on Prince Anwar Shah Road, Kolkata.
(2.) On 27th November, 2012 they purchased an area measuring about 28,000 sq.ft. on the first and second floors of Fortune Plaza in Benachity, Durgapur for using it for commercial purposes. They applied for mutation to the Durgapur Municipal Corporation. On 25th February, 2015 the Corporation demanded Rs.16,60,500/- as 'transfer fee'.
(3.) It seems that on 20th June, 2013 the Mayor-in-Council of the Corporation took a resolution to charge mutation fee ad valorem on property in the following manner : 8. ************************************ (a) Where deed value is between Rs. 1,00,000 to Rs. 1,20,000 fee was assessed at 1% of the deed value. (b) Where deed value is between Rs. 12,00,001 to Rs. 36,00,000 fee assessed as 1.5% of the deed value. (c) Where deed value is between Rs. 36,00,000 and above fee assessed as 2% of the deed value. The aforesaid demand is based on this resolution.;