VINOD SOMANI Vs. CALCUTTA MUNICIPAL CORPORATION

JUDGEMENT

(1.) THIS appeal is arising out of an order passed by the Hon'ble first Court dated 28th February, 2002 dismissing the writ petition filed by the writ petitioner/appellant herein for refund of the mutation fees which were paid by the writ petitioner/appellant herein under the provisions of Calcutta municipal Taxation Regulations (1989) (hereinafter referred to as "the said regulations" ).

(2.) IN view of the fact that the said regulations was declared as ultra vires on the Hon'ble First Court and subsequently the order of the High Court was affirmed by the Hon'ble Supreme Court reported in 2005 (4) SCC 245 [calcutta municipal Corporation and Ors. vs. Shrey Mercantile (P) Ltd. and Ors. ].

(3.) IN the appeal the moot question is whether the writ petitioner/appellant herein is entitled to get the benefit of the order so passed by the Hon'ble First court declaring the said regulations as ultra vires.