Authority: High Court at Calcutta (Constitutional Writ Jurisdiction)

Order Date: 15 October 2026

Case Overview

  • Petitioner: Manali Samanta, daughter of the late MC Shah and Amita Shah, seeking reassessment of property tax for flat No. 2C, 77 Hazra Road, Kolkata, purchased by her parents from Shankar Mukherjee on 18 March 2016.
  • Respondents: Kolkata Municipal Corporation (KMC) and others.
  • Background: After obtaining probate on 17 August 2023, petitioner applied under the 2020 Waiver Scheme, paid Rs 1,98,332 property tax, and requested reassessment of the annual valuation for FY 2016‑17. KMC issued notices under Sections 184/185 of the KMC Act to the erstwhile owner because mutation of title under Section 183 had not been filed.
  • Notices & Hearings: Notices dated 14 May 2024, 21 Jan 2025, and others; hearing officer scheduled hearings on 30 July 2024, 31 Aug 2024, 28 Sep 2024, which petitioner failed to attend. Assessments fixed at Rs 3,78,000 (effective Q2 2010‑11) and Rs 40,640 (effective Q1 2016‑17).
  • Petitioner’s submissions: argued payment under waiver scheme and that mutation was not required; claimed ex‑parte assessment and sought hearing; requested appeal to Municipal Assessment Tribunal under Section 189.
  • Respondent’s submissions: emphasized lack of mutation application under Section 183, payment of Rs 1,89,332 under waiver indicated acceptance of valuation of Rs 64,800 from 2007‑08, and that reassessment was not permissible.

Final Outcome

  • The Court held that the petitioner never filed an application for mutation under Section 183; therefore the notices served to the former owner were valid.
  • The writ petition is dismissed.
  • The petitioner may prefer an appeal under Section 189 of the KMC Act within three weeks of this order; the appellate authority may condone any delay.
  • No order as to costs.
  • Certified copy of the order may be obtained upon compliance with formalities.

Topics: Property Tax, Municipal Mutation