DEBANGSU BASAK,J. - (1.) The petitioners seek cancellation of a notice of demand dated June 17, 2015 in respect of Premises No. 6A, Bishop Lefroy Road, Flat No. 1, ground floor, Ward No. 70, Kolkata- 700020. The petitioners also seek a direction upon the Corporation to recover the property tax, interest and penalty from the tenants and occupiers of such premises.
(2.) Learned Advocate appearing for the petitioners submits that, the premises comprises of about 2,300 square feet. The premises was rented at a rent of Rs. 350/- per month. Presently the petitioners are not receiving any rent. The property has been assessed for tax at an exorbitant rate. The tenants and occupiers of the premises are not paying the property tax despite their obligation to do so under the provisions of the Kolkata Municipal Corporation Act, 1980. He relies upon Section 195 thereof. He also relies upon Section 225 of the Act of 1980 and submits that, the Corporation authorities have the right to attach the rent in respect of the premises concerned for realizing the arrear property tax. He submits that, the revision in the annual valuation took place on the basis of an inspection. The Corporation authorities found the respondent nos. 6 and 7 to be paying huge rent to the respondent no. 5.
(3.) Learned Advocate appearing for the Corporation submits that, a sum in excess of Rs. 1,08,00,000/- is due and payable as property tax in respect of the property. The consolidated tax is to be apportioned in terms of Section 178(6) of the Act of 1980. There are three tenants at the premises concerned. Such tenants need to pay property tax in accordance with the provisions of the Act of 1980.;