RAVI KRISHAN KAPUR,J. - (1.) The instant appeal arises from a judgment and decree dated 2 February, 2015 passed in CS No.261 of 1999 in a suit to recover rental arrears from the defendant.
(2.) The plaintiffs are the trustees of the Chandmal Religious Trust. The defendant by advertisements invited offers from persons for construction of godowns upon pieces of land owned by them, for the purposes of storing food grains/sugar/ fertilizers and other materials. In terms of the advertisement, the plaintiffs submitted a quotation for construction of a godown according to specifications provided by the defendant. The defendant ultimately accepted such offer. Thereafter, two separate lease agreements were entered into between the defendant and the then Trustees on 12.11.1976 and 04.06.1979 respectively. Subsequently, the Trust constructed eight separate godowns and gave them on lease to the defendant. The defendant took possession of such godowns.
(3.) By virtue of the lease agreements, the Trust became liable to pay municipal taxes. However, in view of amendments in the Bengal Municipal Act, the defendant also became liable to pay 50 per cent of the municipal taxes and 100 per cent of the surcharge. The defendant contended that it was not liable to pay municipal taxes. The plaintiffs/trustees were therefore compelled to file two separate writ petitions before this Hon'ble Court. Both the writ petitions were disposed of by a common judgment and order dated 24.06.1996.;