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Case Law Details

Case Name : Debashree Gupta Vs State of West Bengal & Ors (Calcutta High Court)
Appeal Number : WPA 12852 of 2023
Date of Judgement/Order : 29/05/2023
Related Assessment Year :
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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.

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