13 07.07.2026 sayandeep Ct.3. WPA 11639 of 2026 Anandamoy Das Versus The State of West Bengal & Ors. Ms. Sabnam Sultana … For the petitioner Mr. R. N. Chakraborty Mr. R. Singha ….. for the Municipality Mr. Sovan Mukherjee Ms. Sneha Chatterjee ….. for the State 1. The present writ petition has been filed, inter alia, praying for a direction upon the municipal authorities to revisit the annual valuation of the property being No. E4- 48/9/New, factory Complex Road, Maheshtala Kolkata700141. 2. According to the petitioner, though the determination has been made by the municipality and a demand has been raised for the year 2024- 25, such determination is not in accordance with law. According to the learned advocate for the petitioner, the property tax in respect of the aforesaid property has been paid only up to the year 2012. A representation is also pending before the municipal authorities for reconsideration of the determination. 3. The municipality is represented., 4. Having heard the learned advocates appearing for the respective parties, I am of the view that in the 2 WPA 11639 of 2026 event, the petitioner deposits the entire property tax at old rate without prejudice to its rights and contention, the municipality shall accept the same. Upon such payment being made, the municipality shall decide on the petitioner’s representation in accordance with law. 5. It is made clear that in the event the petitioner chooses not to make payment of the property tax, the municipality shall not be under any obligation to decide on the petitioner’s representation. The demand raised by the municipality appearing at page No. 15 for the year 2024-25, shall abide by the reconsideration to be made by the municipal authorities. 6. With the above observations and directions, the writ petition is disposed of. (Raja Basu Chowdhury, J.)