OD- 4 IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE WPO/305/2026 PRABIR KUMAR GHOSH VS THE KOLKATA MUNICIPAL CORPORATION AND ORS. BEFORE THE HON’BLE JUSTICE RAJA BASU CHOWDHURY Date: 27th August, 2026 Appearance: Mr. Anupam Dasadhikari, Adv. Ms. Kalpana Singhania, Adv. ….for the petitioner Mr. Alak Kumar Ghosh, Adv. Ms. Manisha Nath, Adv. …for the KMC 1. The instant writ petition has been filed inter alia praying for a direction upon the municipal authorities to refund a sum of Rs.61,801.93 lying in the suspense account of the municipal authorities along with interest concerning assessee no.11-045-30-0026-6. When the instant writ petition was moved, this Court by an order dated 9th July, 2026 had directed the municipality to file a comprehensive report as regards the claim made by the petitioner before this Court. 2. Pursuant to the aforesaid direction, the municipality has filed a report duly countersigned by the Deputy Assessor-Collector (North), Assessment Collection North, Kolkata Municipal Corporation dated 21st July, 2026. In terms of the aforesaid report, the total amount lying in suspense deposit as per the suspense report is Rs.1,25,153/-. After cancelling the suspense entries, the net suspense deposit works out to Rs.1,17,115/-. Further, upon giving adjustment of a sum of Rs.53,314/-, a balance amount of Rs.61,801/- remains in deposit with the suspense account. The said report further makes 2 WPO/305/2026 it abundantly clear that as on 17th July, 2026, there are no unpaid demands lying against the aforesaid assessee, though the assessee is yet to file the self- assessment form w.e.f. 1/2017-18. 3. Having regard to the above discussion, I am of the view that the municipal authorities ordinarily ought not to hold back the aforesaid money lying in suspense account and should forthwith refund the same to the petitioner. It is expected that the aforesaid refund shall be made within a period of 30 days from the date of communication of this order. If the municipal authorities fail to refund the same within the aforesaid period, the same shall carry interest at the rate of 6% from the date of the order till such time, the same is actually disbursed. 4. With the above observations, the writ petition stands disposed of. (RAJA BASU CHOWDHURY, J.) akg/