BANGASRI ICE & COLD STORAGE LTD. & ANR. Vs. CORPORATION OF CALCUTTA & ORS.
HIGH COURT OF CALCUTTA
BANGASRI ICE And COLD STORAGE LTD. And ANR.
Corporation of Calcutta and Ors.
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Ramendra Mohan Datta, J. -
(1.)The Rule Nisi herein was directed against the Corporation of Calcutta and its various officers and departments and on the State of West Bengal in connection with the assessment of the cold storage and the factory building of which the petitioner no. 1 at all material time, had been and is still now a lessee. Under the terms thereof the petitioner no. 1 is liable to pay the Corporation rates and taxes.
(2.)The premises is question is no, 13B, Mirza Galib Street formerly known as Free School Street, Calcutta. Originally the premises belonged to Bangasri Cotton Mills of Sukhchar in Sodepur in the district of 24-Paragans. On 30th Aug., 1948 the said Bangsari Cotton Mills Ltd. by a registered Indenture of Lease demised the said premises measuring about 17 cottahs in favour of the petitioner no. 1 for a period of 51 years with an option for renewal thereof for another 51 years and with a further option to purchase the said demised premises within first 21 years of the said lease. The recital in the said lease provided that the petitioner no. 1 desired to have the said lease for the purpose of carrying on its ice making and cold storage business after erection of necessary buildings on the said demised land at a cost of not less than Rs. 50,000.00.
(3.)By registered deed of conveyance dated 3rd Aug., 1955 one Prodyut Kumar Chowdhury purchase the said premises form the said Bangasri Cotton Mills Ltd. the Indenture of lease provided that the petitioner company would pay all rated, taxes, charges, duties, burdens, assessments, outgoings and impositions whatsoever, which would be payable during the continuance of the said lease in respect of the said plots of land or any part thereof either by the owner or by the occupier. There was another Indenture of lease dated 16th Dec., 1948 in respect of another adjoining plot of land which was numbered as 13C, Mirza Galib Street, formerly Free School Street, Calcutta and the same was also purchased by the said Prodyut Kumar Chowdhury by registered deed of conveyance dated 3rd Aug., 1955.
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