Case Law Details
Debashree Gupta Vs State of West Bengal & Ors (Calcutta High Court)
In the case of Debashree Gupta Vs State of West Bengal & Ors, the Calcutta High Court has quashed an order issued by the Kolkata Municipal Corporation to dismantle and remove a hoarding from the petitioner’s premises due to unpaid advertisement taxes. The Court found that the petitioner was not given proper notice or a hearing before such an order was issued.
Analysis: The Corporation had claimed that the petitioner’s name was on a published list of unauthorized hoardings, and that no advertisement tax had been paid. However, the petitioner disputed this, stating that they were not currently displaying any advertisements and had not received any bill for advertisement tax from the corporation.
In light of these conflicting submissions, the Court instructed the Corporation to consider the petitioner’s representation according to law within a period of three weeks. The Court also put a stay on the operation of the impugned notice for four weeks, while allowing the Corporation the liberty to take appropriate steps to recover any unpaid taxes.
Conclusion: This ruling by the Calcutta High Court stresses the importance of due process and proper notice before taking action. It sends a clear message to public authorities about the necessity of providing individuals with a fair opportunity to represent themselves and to clear their dues before issuing orders that may have significant impact on them.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
By the impugned notice dated May 3, 2023, the demolition and dismantling contractor of Kolkata Municipal Corporation sought to dismantle and remove the hoarding from the premises of the petitioner.
It has been submitted by the petitioner that he was not given any hearing before such notice.
On the other hand, it has been submitted by the corporation that the name of the petitioner appears in the unauthorised hoarding list published by the corporation and the said list was published in the newspaper on May 19, 2022. It is submitted that the petitioner has not paid any advertisement tax.
The petitioner submits that as on date, no advertisement is being displayed in the premises. The petitioner further submits that he is completely in dark about the unpaid dues since the corporation has never raised bill for advertisement tax against the petitioner.
It appears that the petitioner has made a representation before the Corporation on May 4, 2023 for redressal of his grievances.
With the aforesaid observations, this writ petition is disposed of with a direction upon the corporation to consider the said representation in accordance with law within a period of three weeks from date.
There shall be a stay of operation of the impugned notice for a period of four weeks.
The corporation, however, will be at liberty to take appropriate steps to recover the unpaid taxes, if any. WPA 12852 of 2023 is disposed of.
Urgent certified website copies of this order, if applied for, be made available to the parties upon compliance with the requisite formalities.
