Bengal Chamber of Commerce - KMC Taxes - Calcutta high court.
*Bengal Chamber of Commerce-Heritage Building and non payment of municipal taxes- Rejection of Claim by Calcutta High Court * .
In the case of the Bengal Chamber of Commerce & Industry & Another Vs Kolkata Municipal Corporation, the Calcutta High Court in WP No 534 of 2017 on 30th June, 2020 dismissed the petition of the Chamber of Commerce claiming that an agreement was entered into between itself and KMC whereby the *building at NS Road was declared as a Heritage Building * and as such following Section 425K of the Kolkata Municipal Corporation Act the petitioner was not liable to pay any municipal tax which it had not paid amounting to more than Rs 30 crores from 1987. The court rejected the claim that an agreement was entered into observing that the petitioner cannot claim any right simply on the basis of a proposal or that the premises have been declared to be a heritage premises and this necessarily mandates exemption of taxes in respect of the premises. It is well settled that to be an enforceable contract it must be proved that there was a final and a concluded bargain containing all necessary terms and which left nothing to be settled in the future. *As a proposition of law, until the parties have agreed on everything which they consider required agreement, there can be no contract.*