I.P.MUKERJI, J. - (1.) The premises involved is 18/1, Gariahat Road, Kolkata-700019. The appellants are aggrieved by a letter of intimation dated 25th November, 2006 issued by the respondent corporation to them. It appears from the statement contained therein that there is due and owing by them on account of tax interest and penalty from the first quarter 1959-1960 to the fourth quarter 2005-2006, a substantial sum of money aggregating to about Rs.75,02,089/- on the date of presentation of the writ application in this Court in 2006.
(2.) It is now much more than Rs.10 crores. The present writ application (WP No.1231 of 2007) filed on or about 5th October, 2007 was kept pending in this Court for nearly eight years and finally heard out on 4th June, 2015. For all these eight years, the appellants have been able to resist realisation of the said tax interest and penalty by the respondent corporation.
(3.) A most worthless case has been sought to be made out by the appellants. The case is that they never received any notice for fixation or enhancement of valuation. Hence, they could not raise any objection to it. The assessment was made by the respondent corporation in violation of the principles of natural justice. The valuation made by them is excessive, without application of mind, on guess work. They were trying to unlawfully realise their claim by issuance of distress warrant under Section 220 of the Kolkata Municipal Corporation Act, 1980.;