Calcutta HC Quashed Property Tax Demand Due to Invalid Retrospective Validation Clause

Sahujain Charitable Society And Anr. Vs Kolkata Municipal Corporation And Ors. (Calcutta High Court) The writ petition challenged the constitutional validity of Section 3 of the Kolkata Municipal Corporation (Amendment) Act, 2022, which substituted Section 179(2)(d) of the Kolkata Municipal Corporation Act, 1980, and sought quashing of a property tax demand exceeding ₹11.24 crore along with penalty. The petitioners, a charitable society and its trustee, had been subjected to retrospective revision of property tax dating back to 1985. Earlier litigation culminated in a Division Bench judgment...