(1.) The instant appeal is at the instance of North Dum Dum Municipality (for short "NDM") and is directed against an order dated December 12, 2019 passed by an Hon'ble Single Judge in WP No. 11146 (W) of 2018.
(2.) The respondent nos. 1 and 2 claim to be the owners of a flat situated within the municipal limits of NDM. They claim to have purchased the flat for a valuable consideration. The said respondents applied for mutating their names in respect of the said flat in the records of the NDM. The authorities of the NDM after giving an opportunity of hearing to them on the application for mutation passed an order dated June 17, 2017 holding that the municipal authority shall charge 1% of the deed value at the time of mutation as per the resolution of the Board of Councillors. The said respondents challenged the authority of the NDM to charge/demand an amount at such rate as the same is in violation of Rule 121 of the West Bengal Finance and Accounting Rules, 1999 (for short "the 1999 Rules") by filing the instant writ petition.
(3.) The Hon'ble Single Judge, by the order impugned, allowed the writ petition thereby setting aside and quashing the demand raised by the NDM on account of surcharge. Being aggrieved against such order, the NDM has preferred the instant appeal.