OD-08 WPO/419/2026 IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE Rajroop Doshi Versus The Kolkata Municipal Corporation & Ors. Before: The Hon’ble Justice RAJA BASU CHOWDHURY Date: 22nd September 2026 Appearance: Ms. Arunima Lala, Advocate Mr. Sagnik Mukherjee, Advocate for the petitioner Mr. Biswajit Mukherjee, Advocate Mr. Swapan Kr. Debnath, Advocate for the KMC 1. Affidavit of service filed in Court is taken on record. 2. The present writ petition has been filed to set aside the order dated 27th April 2026 passed by the respondent no.3 whereby the annual valuation under the unit area assessment system in respect of premises no.2, Ho Chi Minh Sarani with effect from 1st quarter of 2017 has been determined. 3. Having heard the learned advocates appearing for the respective parties, I find that there is no scope to entertain challenge to an order determining annual valuation having regard to the alternative remedy. However, at this stage, since the petitioner’s learned advocate only insists that the municipality may consider the 2 representation dated 10th April 2026, I am of the view that the aforesaid representation may be disposed of by the municipality by passing a reasoned order, provided the petitioner makes payment for a sum of Rs.20 lakhs with the respondent within a period of 15 days from date without prejudice to its contentions in this writ petition, against the outstanding liability on account of municipal rates and taxes. 4. The above direction has been issued considering the submissions of Mr. Mukherjee, learned advocate representing the municipality who would submit on instruction that as of this day the demand against the petitioner exceeds Rs.60 lakhs. The municipality shall also be at liberty to accept the aforesaid sum against the demand. 5. In the peculiar facts, I am of the view that the municipality shall not enforce the demand against the petitioner for a period of 15 days from date and, if the deposit as directed above is made, till such time the representation is disposed of. 6. The writ petition accordingly stands disposed of. (RAJA BASU CHOWDHURY, J.) R. Bose