Arindam Mukherjee, J. - (1.) The instant review application has been filed by Kolkata Municipal Corporation and two of its officers seeking review of a judgment and order dated 15th October, 2015 passed by a Division Bench of this Court in A.P.O. No.245 of 2015(Kolkata Municipal Corporation & Ors. Vs. Asha Murarka & Ors.) affirming the final order passed in W.P. No. 814 of 2012 on 24th April, 2015. Another writ petition being W.P. No. 702 of 2012 (Vivek Murarka & Anr. vs. The Kolkata Municipal Corporation &Ors.) involving identical legal points was allowed by an order dated 28th April, 2015. The order was, however, passed by another learned Single Judge. This order was also carried on in Appeal No. 410 of 2015 (The Kolkata Municipal Corporation & Ors. vs. Vivek Murarka & Anr.). The said appeal was also dismissed by a separate order also dated 15th October, 2015 upholding the order allowing the writ petition. In fact, challenging the two order of the Hon'ble Division Bench both dated 15th October, 2015, the review applicants preferred two Special Leave Petitions which were disposed of by the following order dated 25th April, 2016:- " Delay condoned. The impact of the second proviso under Section 171(5) of the Kolkata Municipal Corporation Act, 1980 is not considered by the High Court despite the same having been raised, according to learned senior counsel appearing for the petitioners. As a matter of fact this aspect has been considered by the Assessment Officer. We are hence of the view that the petitioners should approach the High Court by way of a review petition in the above circumstances. Therefore, special leave petitions are disposed of with liberty to the petitioners to file a review petition before the High Court. We make it clear that if the review is filed within thirty days from today, the same may be considered on merits."
(2.) In view of the order passed by the Hon'ble Supreme Court on 25th April, 2016, we are required to consider the order dated 15th October, 2015 in the light of the second provision under Section 171(5) of the Kolkata Municipal Corporation Act, 1980(hereinafter referred to as the said 'Act') which according to the review applicants was not considered by this Court while disposing of the writ petition and the appeal though such issue was raised by the review applicants. It is also the case of the review applicants that this aspect has been considered by the Assessment Officer but not by either the learned Single Judge or the Hon'ble Division Bench while disposing of the writ petition and the appeal respectively.
(3.) We find that both the two appeals being A.P.O No. 245 of 2015 (Kolkata Municipal Corporation & Ors. Vs. Asha Murarka & Ors.) and A.P.O. No. 410 of 2015 (Kolkata Municipal Corporation & Ors. Vs. Vivek Murarka & Anr.) were heard by the same Bench on the same date. The Hon'ble Division Bench in A.P.O No. 245 of 2015 passed a detailed order. In the other appeal the said Hon'ble Division Bench were assured by the advocates appearing on behalf of the appellants/petitioners and the respondents/writ petitioners that the points of fact and law involved in the said appeal were the same as in A.P.O. No. 245 of 2015 and, as such, the Hon'ble Division Bench after recording the same held that the judgment and order delivered in A.P.O. No. 245 of 2015 shall apply in mutatis mutandis to the said appeal being A.P.O No. 410 of 2015.;