Claim Of Non Service Of Enhanced Property Tax Bills Cannot Be Raised at Appellate Stage: Calcutta HC
The Calcutta High Court observed that claims of non service of enhanced property tax bills cannot be permitted to be raised at the appellate stage.
The Court held thus while noting that the appellant has raised the issue of non-service of bills belatedly at the appellate stage to avoid his liability to pay tax.
The Court was hearing a challenge to the order that modified the notice of demand raised by the Municipality towards payment of arrear property tax and current dues with surcharge and interest by directing waiver of 50% of the interest amount.
The bench of Justice Joymalya Bagchi and Justice Gaurang Kanth observed, “we are of the opinion the plea that the bills claiming enhanced property tax had not been raised during the arrear period is wholly unfounded and appellant ought not to be permitted to raise it at the appellate stage.”
Advocate Sandip Ghosh appeared for the Appellant and AGP Amal Kumar Sen appeared for the Respondent.
Brief Facts-
The appellant Saila Ghosh owner contested a property tax hike from Rs.165 to Rs.1115 per quarter implemented in 2004-2005, which he paid regularly. Despite this, he received a demand notice for arrears from 2011-2015 with interest and surcharge. His request to pay in installments was denied by the Municipality, prompting him to approach the learned Single Judge. The Judge upheld the demand but waived 50% of the interest. Both the appellant and the Municipality have appealed this decision.
The Court noted that as per law municipality is required to maintain records for three years and the relevant bills presently are not available.
The Court further noted that in his representation before the municipality the appellant did not whisper that the bills had not been served upon him and his only prayer was to pay the arrear tax by way of instalments due to financial stringency.
The division bench noted that the interest had been charged at the highest rate and as per law the Board of Councillors had discretion to reduce the amount.
Accordingly, the Court did not find it right to interfere with the decision of the single Judge and dismissed the appeal, connected application and cross appeal.
Cause Title: Saila Ghosh v. State of West Bengal
Appearance:
Appellant: Adv. Sandip Ghosh and Adv. Partha Sarkar
Respondent: AGP Amal Kr. Sen and Adv. Lalmohan Basu