- (1.) The liability of a tenant to pay consolidated rate in respect of a building in its occupation to the Calcutta Municipal Corporation under the Calcutta Municipal Corporation Act, 1980 (hereinafter referred to as the Act) falls for our consideration in this appeal.
(2.) The basic fact of the matter is not in dispute. Strand Properties Ltd. respondent No. 9 in the 7 writ application was owner of premises at 16, Strand Road, Calcutta-1 which was leased out to the 1st petitioner. A sub-lease has been granted by the petitioner to 12 companies, viz. (1) Steel Authority of India Ltd., (2) Blacker and Company Pvt. Ltd., (3) ITC Limited, (4) Pigott Chapman and Company, (5) Eastern Railways, (6) India Jute and Industries Ltd., (7) ICI (India) Limited, (8) Indian Bank, (9) Luoyds Register of Shipping, (10) Allahabad Bank, (11) Ratnakar Shipping Company Ltd., and (12) West Bengal Rolling Mills Association.
(3.) Allegedly in terms of the deed of lease, Municipal rates, taxes etc. are to be paid by the superior lessor. A suit was filed by the petitioners in the City Civil Court questioning a notice of the Corporation demanding from them a sum of Rs. 6,82,69,457/- for the following reliefs :- "(a) Declaration that the plaintiff is not liable to pay municipal rates and taxes of premises No. 16, Strand Road, Police Station Hare Street, Calcutta-700 001 to the defendant No. 2.(b) Declaration that the purported demands of the defendant No. 2 upon the plaintiff towards arrear municipal rates and taxes are bad and are of no effect.(c) Permanent injunction restraining the defendants, their men, agents, servants, assigns and employees and each of them from creating any disturbance of the plaintiff' lawful use and enjoyment of the suit premises mentioned in the schedule hereunder in any way or manner whatsoever." .;