Section 232 of Kolkata Municipal Corporation Act makes property tax dues as first charge on property

Cotton Casuals India Private Limited & Ors. Vs State of West Bengal & Ors. (Calcutta High Court) Calcutta High Court held that section 232 of the Kolkata Municipal Corporation Act makes the property tax dues as first charge on the property hence refusal to grant mutation on account of outstanding property tax fully justified. Facts- The Petitioner has preferred the present writ petition seeking an order, inter alia, for quashing and/or setting aside the demands raised by the Respondent No. 3 towards outstanding property tax together with interest and penalty, as communicated vide four ...