Dd 15-16 08.04.2026 In the High Court At Calcutta CIVIL APPELLATE JURISDICTION MAT/1152/2022 THE HOWRAH ZILLA REGULATED MARKET COMMITTEE AND ANR VS KULIK PLYWOOD PVT LTD AND ORS IA NO: CAN/1/2022 with MAT/1153/2022 THE HOWERAH ZILLA REGULATED MARKET COMMITTEE AND ANR VS SATYAN PLYWOOD INDUSTRIES AND ORS IA NO: CAN/1/2026 Mr. Pradip Kumar Roy, Sr. Adv. Ms. Soumita Chakraborty, Advocate Ms. Shruti Mitra, Advocate … … For the Appellants Ms. Mousumi Bhowal, Advocate Mr. Ishan Bhattacharya, Advocate … … For the Respondent No. 1 /writ petitioners 1. CAN 1 of 2026 in MAT/1153/2022 is an application for condonation of delay. Department reports a delay of 53 days in making and filing the appeal. 2. Considering the averments made in such application and for the ends of justice, we deem it appropriate to condone the delay in making and filing the appeal. CAN 1 of 2026 in MAT/1153/2022 is disposed of. 3. Appeal is directed against order dated December 20, 2021 passed in WPA 12471 of 2021 and WPA 12485 of 2021. 2 4. By the impugned order, learned Single Judge, stayed the notification dated July 24, 2017 for the reasons stated in the order dated December 14, 2021 passed in WPA 18355 of 2021. 5. Notification dated July 24, 2017 imposes certain parking fees. 6. Revenue is involved. Blanket stay as sought to be granted by the impugned order will not enure the benefit of the revenue. 7. In the event the notification challenged in the writ petition is set aside, the writ petitioners would be entitled to recover the money paid in terms of the impugned notification. Viewed from such perspective, the balance of convenience and inconvenience is not in favour of grant of such interim order. 8. In such circumstances, impugned order dated December 20, 2021 is set aside. 9. Court is informed that the writ petition is ready for final hearing. 10. We clarify that we did not enter into the merits of the rival contentions of the parties. We vacated the interim order purely on the ground that interest of the revenue stands affected. 11. MAT/1152/2022 and MAT/1153/2022 along with the connected applications are disposed of without any order as to costs so far it stays the operation of the notification dated July 24, 2017. (Debangsu Basak, J.) (Md. Shabbar Rashidi, J.) 3