Dr. Sabyasachi Nandi v. Kolkata Municipal Corporation And ORS

OD- 5

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE WPO/175/2026 DR. SABYSACHI NANDI VS KOLKATA MUNICIPAL CORPORATION AND ORS.

BEFORE

THE HON'BLE JUSTICE RAJA BASU CHOWDHURY Date: 21st April, 2026 Appearance:

Mr. Ranajit Chatterjee, Adv.

Mr. Prasanjit De, Adv.

....for the petitioner Mr. Biswajit Mukherjee, Adv.

Mr. Swapan Kumar Debnath, Adv.

....for the KMC

1. The present writ petition has been filed, inter alia, praying for a direction upon the municipal authorities to compute quarterly tax payable by the petitioner under Unit Area Assessment (UAA) in respect of the premises no.535, Hemanta Mukhopadhyay Sarani, Kolkata 700 029, being assessee no.110900705992, w.e.f. 1st January, 2018 by applying manual capping.

2. The petitioner would contend that in terms of an order passed by a coordinate Bench on 7th March, 2024 directing the Chief Manager (Revenue), Kolkata Municipal Corporation to consider the representation of the writ petitioner, a decision has ultimately been taken whereby the quarterly tax payable against the mother assessee no.110900701688 was reduced. Following the above, though the petitioner's brother had been given benefit thereof and though the rate of tax of his brother who is occupying a larger area than that of the petitioner has been reduced, in the petitioner's case no such benefit has been extended.

3. Mr. Mukherjee, learned Advocate appearing for the respondents has, however, placed before this Court a report and would submit that in the petitioner's case, a similar benefit has been extended and after adjustment, a fresh demand w.e.f. 4th quarter of 2017-18 i.e. from 1st January, 2018 amounting to Rs.5,185/- has been issued.

4. Having regard to the disclosure made in Court today, I am of the view, nothing survives in the instant writ petition since the municipal authorities have already given effect to the order passed by the Assessment Tribunal.

5. Accordingly, the writ petition is disposed of by retaining the report filed before this Court on record.

6. Let a copy thereof be also made over to Mr. Chatterjee, learned advocate for the petitioner.

(RAJA BASU CHOWDHURY, J.) akg/