Gaurang Kanth, J. :-
1. The Petitioner has instituted the present writ petition seeking a declaration
that Section 3 of the Kolkata Municipal Corporation (Amendment) Act,
2022, by which Section 179(2)(d) of the Kolkata Municipal Corporation Act,
1980 has been substituted, is unconstitutional and ultra vires the
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Constitution of India. The Petitioner has further sought quashing of the
letter dated 23.07.2024 issued by the Respondent Corporation, whereby a
demand of Rs. 11,24,27,669/-, along with a penalty of Rs. 39,40,847.22/-,
has been raised towards alleged arrears of property tax in respect of
various parts and portions of the basement, the 11th floor, part of the 12th
floor, and the 13th to 16th floors of Premises No. 8, Camac Street (now
Abanindranath Thakur Sarani), Kolkata.