OD-3 ORDER SHEET IN THE HIGH COURT AT CALCUTTA Constitutional Writ Jurisdiction ORIGINAL SIDE WPO/207/2026 MAHARSHI COMMERCE LIMITED VS THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, WEST BENGAL AND SIKKIM AND ORS. BEFORE: The Hon'ble JUSTICE KRISHNA RAO Date : 14th July, 2026. Appearance: Mr. Avinash Kankani, Adv. Mr. Sagnik Mukherjee, Adv. ...for the petitioner. Mr. Prithu Dudhoria, Adv. Mr. Amit Sharma, Adv. Mr. Abhishek Kr. Agrahari, Adv. ...for the respondent nos. 1-3. 1. The petitioner has filed the present writ application challenging the impugned decision taken by the hiring committee dated 23rd February, 2026. 2. Learned Counsel for the petitioner submits that on the earlier round of litigation, this Court by an order dated 27th August, 2025 in WPO/589/2025 directed the respondent nos. 4 and 5 to take steps for issuance of Rent Reasonableness Certificate at the earliest subject to the compliance of all necessary formalities by the petitioners. After the order passed by this Court, the petitioners have forwarded the deed of lease dated 2nd December, 2015 to the hiring committee by a 2 communication dated 29th October, 2025 with the request to consider the same and issue the rent reasonable certificate. 3. The petitioner has further relied upon the assessment/re-assessment of the fair rent relating to the private building taken on lease by the Central Government Departments wherein the reasonable rent is to be assessed according to the alternative method that is i) Recognized principles of valuation and ii) Prevailing market rent. Counsel for the petitioner submits that without considering the deed submitted by the petitioner and the assessment/re-assessment fair rent relating to the private building taken on lease by the Central Government Departments, the hiring committee has issued the rent reasonableness certificate by holding that:- i) According to the recognized principle of valuation (i.e. on the basis of the present value of the property) Rs.30/- (in words Rupees Thirty only) per sq. ft. per month of Carpet Area. The monthly rent will be Rs.12,96,900/- (in words Rupees Twelve lakh Ninety Six thousand Nine hundred only). ii) According to the prevailing market rent Rs.75/- (in words Rupees Seventy five only) per sq. ft. per month of Carpet Area. The monthly rent will be Rs.32,42,250/- (in words Rupees Thirty Two lakh Forty Two thousand Two hundred Fifty only). 3 4. Counsel for the petitioner submit that as per the deed relied by the petitioner the monthly rent for the year 2014 was Rs.120 per sq. ft. per month but the rent hiring committee has issued the rent reasonableness certificate by considering Rs.30/- per sq. ft. per month or Rs. 75/- per sq. ft. per month which is neither the prevailing monthly rent nor the deed relied by the petitioner. 5. The petitioner has filed the affidavit-of-service showing service of notice upon respondents but in spite of service of notice none appears on behalf of respondent nos. 4 and 5. 6. Considering the above, this Court finds that the petitioner has forwarded the deed to the hiring committee on 29th October, 2025 but the committee has not considered the same. This Court also find that the hiring committee has also not considered the assessment/re- assessment of the fare rent relating to the private building taken on lease by the central government department wherein the reasonable rent is to be assessed in two alternative method that is recognized principles of valuation and the prevailing market value. 7. In view of the above, the rent reasonableness certificate issued by the respondents dated 23rd February, 2026 which was forwarded to the petitioner on 24th April, 2026 is set aside and quashed. 8. The respondent nos. 4 and 5 are directed to reconsider the request of the petitioner for issuance of rent reasonableness certificate by taking into consideration of the lease deed submitted by the petitioner as well as the Annexure 61(refer SOP No. 8/5) with regard to the 4 assessment/re-assessment of the fair rent relating to the private building to take on lease by the central government department within a period of six weeks from the date of receipt of this order and to communicate the same to the petitioner within a week thereafter. 9. Accordingly, WPO/207/2026 is disposed of. (KRISHNA RAO, J.) mg