Dalhousie Properties Limited Vs Tanna Electro Mechanics Private Limited And Ors. (Calcutta High Court)
The Calcutta High Court dismissed the appeal filed by the defendant against the order dated 27 February 2026, whereby the learned Single Judge had held that the subject matter of CS/53/2010 constituted a commercial dispute within the meaning of the Commercial Courts Act, 2015 and directed transfer of the suit to the Commercial Division.
The Court clarified that the impugned order related only to CS/53/2010, since IA GA/1/2025 had been filed seeking transfer of that suit alone to the Commercial Division on the ground that it involved a commercial dispute under the 2015 Act.
The appellant argued that the dispute regarding alleged municipal tax liability could not qualify as a commercial dispute within the meaning of the Commercial Courts Act. It was also contended that the immovable property involved in the suit was not entirely used for commercial exploitation, as certain portions were lying vacant. According to the appellant, the clauses of the deed of conveyance could not be interpreted as giving rise to a commercial dispute under the Act. Reliance was placed on the Supreme Court decision in Ambalal Sarabhai Enterprises Ltd. v. K. S. Infraspace LLP.
