TMI Blog2019 (7) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... xercise commenced by the respondent no.8 and his associates under the thin disguise of legality is prima facie without jurisdiction and violates the law as applicable in West Bengal as I have briefly summarized above. The dispute arises in respect of parking fees which are collected by Mr. Bhattacharya s client, members and employees in respect of the Municipal parking lots under the Kolkata Munic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... os. 1 to 9 Mr. Alok Kr. Ghosh, Adv. Mr. Swapan Kr. Debnath, Adv. for KMC Two jurisdictional errors of a fatal nature have been brought before the Court in this petition. Service has been effected on the principal respondents. The respondent nos. 1 to 9 are represented. Mr. Bhattacharya, learned Senior Advocate appearing on behalf of the petitioners, very concisely points out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties including street lighting, parking lots, bus stops and public conveniences. It is trite that a Municipal Corporation is also a Municipality within the meaning of Articles 243P and 243Q of the Constitution of India and, therefore, is covered by the exemption given in respect of all functions under Article 243W of the Constitution. In such view of the matter, the exercise commenced by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made out in the writ petition by the respondent no.8. Accordingly, there shall be an interim order staying all further proceedings in respect of annexure P/21 of the search and seizure conducted in the premises of the petitioners and its employees and directors shall not be subjected to any coercive process for realization of GST for municipal parking lots which, prima facie, is not payab ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
