- Mrs. Reba Bhowmick,
9, East Road, Kolkata-700032. …. Complainant
...Versus...
- The Municipal Commissioner, Kolkata Municipal Corporation,
5, S.N. Banerjee Road, Kolkata-700013.
- The Assessor Collector (South), Kolkata Municipal Corporation,
Tollygunge Tax Department,
212, Rashbehari Avenue, Kolkata-700019. …... Opposite Parties
Present : Smt. Jhumki Saha, Member-in-Charge
Dr. A. B. Chakraborty, Member
Order No. 1 5 Dated 3 0 / 0 8 / 2 0 1 1 .
The petition of complaint u/s 12 of the C. P. Act has been filed by Smt. Reba Bhowmik against the o.p., Kolkata Municipal Corporation for getting relief from extra tax imposed.
Facts of the case in short, are that the complainant who was the owner of 2B, 16K. 13 Ch. Of land at premises no.26, Jadavpur East Road, Kolkata-32 sold the entire premises in 1985 to twenty plot holders. At that material time she cleared all the municipal taxes. The sellout of the premises was informed to the Kolkata Municipal Corporation. But the municipality goes on claiming outstanding taxes with interest and penalty. Through a series of letters beginning with letter dt.28.9.07 the complainant raised her objection against the claim (annex-A). Detailed particulars of the purchasers of the land were also communicated to the corporation (annex-B).
Lastly on 2.9.09 the complainant received a letter of intimation from the corporation demanding a sum of Rs.4,91,851/- as outstanding dues including penalty and interest. On 3.4.08 the complainant sent legal notice for withdrawal of the illegal demand (annex-C). On 16.11.09 another legal notice was sent (annex-G).
On the basis of the letter dt.12.1.08 from the o.p. asking her to furnish document in respect of the disposal of the land the complainant arranged for a survey of the premises. On survey the LBS prepared a sketch plan indicating clearly the bifurcation portion of the land sold out.
It has been alleged that the respective buyers of the land have already been able to have their portion of land mutated from the corporation and that buildings have been constructed in the respective plots.
The corporation also are realizing rate tax from the present land holders with out deleting the name of the complainant from the Assessment Inspection Ledger.
Getting aggrieved the complainant has filed the instant petition with a prayer for issuing direction upon the o.ps. for payment of a compensation of Rs.2,50,000/- and a litigation cost of Rs.50,000/- and also to delete her name of the assessment record.
Decision with reasons: -
We have perused the evidences, BNA and other documents adduced by the parties and have heard the arguments advanced by the ld. counsels of the parties.
It is an admitted fact that the complainant disposed of the property in question in 1995 and the same was duly informed to the o.ps.
Apart from raising the question of maintainability the o.ps. have contended that although a land is sold by executing deed of conveyance until and unless the new owners of the land became assessee by way of making application, the corporation cannot demand property from them and the parent owner is liable to pay tax until the purchasers became assessee. Upto 5.5.10 the tax assessed with interest and charges stands at Rs.6,05,990.72.
The o.ps. avered that if a plot is sold the purchaser is to have his share of plot mutated and thereafter to apply for assessment of tax and after assessment the corporation could raise the property tax bill. They also argued that mere intimation of disposal of land cannot escape the original owner from the liability of paying tax. The date of registration of a plot is not the criterion for imposing tax to the purchaser.
Some schemes of the Kolkata Municipal Corporation are run by the grants sanctioned by the State Govt. Said in other words some services of the Kolkata Municipal Corporation shall be deemed to have been availed of for consideration by the State Govt. for the benefit of he citizens who would be treated as beneficiaries within the meaning of the word used in the definition of ‘consumer’.
The arguments put forwarded by the o.ps. seems to shelve their administrative lapses. Normally mutations under Land and Land Revenue Deptt. are done after the applicant shows documents clearing the land revenue due for the land he possessed. If a valid purchaser of a land applies for assessment after 100 years of acquisition then is it justified that the principal owner will go on paying tax for 100 years.
In the instant case the complainant is an octogenarian and duly informed of the disposal of the land to the o.ps. After execution of deed of conveyance the complainant possesses no legal right over such land. How the liability of paying tax for others land devolve on the complainant is not clear to us. If this system persists in the corporation it is an exception in the country. The attitude of the o.ps. can only be termed as ‘autocratic’. This case is very simple without going through complications the o.ps. should have collected tax from the purchasers from the date of transfer of properly by way of execution of deed of conveyance. There may be error in computation but the same is expected to be reconciled by physical verified necessary as soon as it is detected. It is very unfortunate that a very senior citizen has to approach the Forum for a simple relief. Service from a corporation in a welfare state is expected to be more citizens friendly. The offerings and employees of a corporation is supposed to give proper and justified service without taking rigid attitude. Not that for technical aberration will cause financial loss to the corporation. They should realize the amount due from the purchasers of the land.
Ld. lawyer of the complainant, during placing his argument, fairly submitted that his 89 years old client wants no other relief but only she desires to see her name withdrawn from the Assessment Register during her life time. Hence we are not inclined to consider compensation and litigation cost.
Without going through technicalities and super technicalities we in consideration of extension of natural justice to a senior citizen, order that
The case of the complainant is allowed on contest against o.ps. without cost.
O.ps. are directed to relieve the complainant from paying property tax w.e.f. the dates of disposal of her land in question by way of execution of deed of conveyance and to delete the name of the complainant from the Assessment Register in respect of portion of land already disposed of, within 45 days from the date of communication of this order.
The complainant is directed to pay the tax, if any, lying due before the date of disposal of the lands in question after receipt of claim statement from the o.ps. However, o.ps. should not charge any interest or any other charges on the principal tax.
Supply certified copy of this order to the parties.
