(1.) The petitioner is sole proprietor of M/s. Insight India. In this writ petition, the petitioner has impugned the demand for an amount of Rs.10,26,963/- as Land Utilisation Charges (in short LUC) vide Bill Nos.2013-2014L00863, 2014- 2015L02716, 2014-2015L02753 and 2015-2016L00922 dated September 28, 2015 issued by the Kolkata Municipal Corporation.
(2.) The respondent No.2, namely, Hooghly River Bridge Commissioners (in short HRBC) through the office of the respondent No.3, that is, the Director (Pr. & Co.) issued notice inviting tenders. Agencies, individual firms and individual advertisers, who had adequate capacity to fabricate, erect and illuminate different types of display boards, hoardings, kiosks on different structures over bridges, flyovers, piers etc. under the control of HRBC were called upon to participate in such process.
(3.) The petitioner participated in the tendering process and the HRBC issued letter of acceptance dated June 24, 2013 and accepted the petitioner as the successful bidder for the job described in the tender notice. Agreement to that effect was also executed between the petitioner and the HRBC. HRBC permitted the petitioner to erect hoardings, kiosks, gantries etc., on the site allotted out of the sites at Vidyasagar Setu, Gariahat Flyover, A.J.C Bose Road Flyover, Beck Bagan Ramp, Park Street Flyover, Nager Bazar Flyover (Dum Dum) and Kidderpur Flyover, and Bridge all under the Hooghly River Bridge Commissioners. Later some of these sites were declared as no advertisement zone. The petitioner was also required to erect installation and structures in order to display the advertisements on the basis of the terms and conditions of the tender process. The petitioner in lieu of such selection, had to pay to HRBC the accepted value of each of the contract as mentioned in the bid document. The contractor was also required to pay the amount as contained in the terms and conditions of contract and instructions to bidders. Clauses 7, 8 and 12 of the instructions are set out below, being relevant in this context.