ARINDAM MUKHERJEE,J. - (1.) The appellants have challenged the judgment and order dated 6th January, 2017 by which its writ petition being WP No. 46 of 2016 had been partly allowed in terms of prayers (b),(c) and (d) and the rest of the prayers were disallowed. The main prayers in the writ petition are reproduced hereinbelow for the convenience of understanding:- "a) A writ of in the nature of Mandamus and/or order or orders and/or direction or directions of like nature commanding the respondents to cancel and/or rescind and/or revoke the comprehensive property tax bill for the year 2015-2016 for premises No. 37A, Bentick Street, Kolkata to the extent of the purported demands for the periods 2nd quarter of 2015-16, 3rd quarter of 2015-16 and 4th quarter of 2015-16 as contained therein; b) A writ of or in the nature of Mandamus do issue commanding the respondents to forebear from raising any bill or demand for property tax or surcharge in respect of premises No. 37A, Bentick Street, Kolkata for the period starting on and from 1st July, 2015 or from otherwise doing or refraining from doing any act, deed or thing on the premise that the annual valuation of Rs. 1,82,480.00 with effect from 1st July, 2015 of the premises No. 37A, Bentick Street, Kolkata-700069 survives beyond 30th June, 2015; c) A writ of or in the nature of Mandamus do issue commanding the respondents to forthwith refund the sum of Rs. 70,498.00 being the aggregate of the amounts illegally realised towards property tax and commercial surcharge for the periods 2nd quarter of 2015-16, 3rd quarter of 2015-16 and 4th quarter of 2015-16 along with interest at the same rate as imposed by the Kolkata Municipal Corporation on its assesses, from the date of receipt of the said sum till the date of refund; d) A writ of in the nature of Certiorari and/or order or orders and/or direction or directions of like nature commanding the respondents to quash and/or set aside the comprehensive property tax bill for the premises No.37A, Bentick Street, Kolkata for the year 2015-16 to the extent of the purported demands for the 2nd quarter of 2015-16 to 4th quarter of 2015-16; e) A writ of or in the nature of Certiorari do issue commanding the respondents to certify and transmit all records pertaining to the instant case before this Hon'ble Court and upon perusal thereof quash and/or set aside any purported demand of property tax or commercial surcharge or any other act or actions of the Kolkata Municipal Corporation or any of its functionaries on the basis of annual value of Rs. 1,82,480/- with effect from the period 2nd quarter of 2009- 2010 on and from the period starting from 1st July, 2015 so as to render conscionable justice to the petitioners; f) Rule NISI terms of prayers (a), (b), (c), (d), (e) and (f) above; g) Rule Nisi be made absolute if insufficient cause is shown to the respondents;" Interim orders in terms of the main prayers were also prayed for.
(2.) The Kolkata Municipal Corporation has preferred a cross-objection challenging the order impugned dated 6th January, 2017 to the extent it has allowed the writ petition.
(3.) The case of the writ petitioners is as follows:- The writ petitioner No. 1 is the person primarily liable to pay property tax in respect of 6638 square feet area on the ground floor and 4621 square feet area on the first floor aggregating to 11260 square feet in premises No. 37A, Bentinck Street, Kolkata-700069 (hereinafter referred to as the said property). The annual valuation of the said property was fixed by the Hearing Officer IV of the Kolkata Municipal Corporation (in short 'KMC'), by an order dated 10th May, 2010 at Rs. 1,82,480/- with effect from 2nd quarter of 2009-10. Out of such valuation, Rs. 1,29,1760/- was on account of non-residential purpose.;