DEBASISH KAR GUPTA,J. - (1.) This is an appeal arising out of a judgement dated October 9, 2012 passed in WP No. 442 of 2012. By virtue of the impugned judgement, the writ application filed by the writ petitioner/appellant was dismissed on the ground of gross suppression of material fact, without interfering with the merits of this case.
(2.) Having heard the learned counsels for the respective parties as also after considering the facts and circumstances of this case, we find that the subject matter of challenge in the writ application was a waiver letter of intimation dated February 1, 2012 addressed to the appellant describing him as the person liable to pay tax in respect of premises No. 5B, Judges Court Road, Kolkata-700 027 - Flat No. 21, Ground floor for different periods from 2nd quarter 1977 to 4th quarter 2010. According to the appellant, there was no suppression of material fact in the writ application, as alleged by KMC.
(3.) The appellant was a mere tenant in respect of the flat in question. The property tax, therefore, payable in respect of the flat in question should have been realized from the owner/owners of the flat in question at the first instance. However, his liability to pay tax in respect of the flat in question has not been denied by Mr. Subrata Basu, learned Advocate appearing for the appellant submitting that the rent payable to the owner of the flat in question could only be attached for realization of property tax in respect of the same.;