Biswas Enterprise And Anr. vs. The Bidhannagar Municipal Corporation And Ors.
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The petitioners, Biswas Enterprise & anr., filed a writ petition seeking a direction for the disbursement of bills amounting to Rs. 33,48,398/- (including GST and LW cess) against a work order dated July 17, 2025, issued by The Bidhannagar Municipal Corporation (BMC). The petitioners asserted that they had satisfactorily executed the work, as evidenced by a certificate from the Executive Engineer of BMC dated November 11, 2025, and had submitted reminders and representations for payment. The BMC, through its counsel, acknowledged that the work was completed and that the amount due was being processed for disbursement.
Held
The Court held that the municipal authorities ought not to withhold the lawful and just dues of the petitioners. The Court noted that the petitioners were entrusted with work to the extent of Rs. 33,48,398/- including GST and LW cess, and that a certificate dated November 11, 2025, confirmed the satisfactory execution of the work. The Court directed the municipal authorities to forthwith process the petitioners' bills and disburse the just dues as expeditiously as possible, preferably within a period of 6 weeks from the date of communication of the order. The writ petition was disposed of with these directions.
Key Issues
1. Whether the Court should direct the respondents to disburse the outstanding bills of the petitioners for work executed under a specific work order, considering the petitioners' claim of satisfactory completion and the respondents' acknowledgment of the work and processing of payment. The petitioners argued that they had executed the work as per the work order dated July 17, 2025, and that a completion certificate was in process. They relied on their representation dated January 10, 2025, to highlight the delay in payment. The respondents (BMC) contended that the petitioner had indeed completed the job and that the process for disbursing the amount due was underway.
Sections Cited
GST
AI-generated summary — verify with the full judgment below
2026 Ct. 3 Item No. 04 sayandeep
WPA 2108 of 2026
Biswas Enterprise & anr. Versus The Bidhannagar Municipal Corporation & Ors.
Ms. Sanghamitra Nandy …For the petitioners Mr. Sirsanya Bandyopadhyay Mr. Tirthankar Dey Mr. Arka Kr. Nag …For the BMC
The instant writ petition has been filed, inter alia, praying for a direction upon the respondents to disburse the bills of the petitioners against the work order NIT no. 219/PWD/Road/BMC/ dated 17.07.2025 amounting to Rs.33,48,398/- including GST and LW cess.
Ms. Nandy, learned advocate appearing for the petitioners has not only drawn the attention of this Court to the work order dated 17.07.2025 but also to the certificate issued by the Executive Engineer of the BMC dated 11.11.2025 to impress upon this Court that the petitioners have not only executed the work satisfactorily but a completion certificate is in the process of being issued.
Ms. Nandy submits that although, the petitioners have from time to time issued reminders, the bills raised by the petitioners have not been disbursed. In this context, she has placed reliance on representation dated 10.01.2025. 4. Mr. Dey, learned advocate appearing for the BMC on instruction submits that in the instant case, the petitioner has, in fact, completed the job and the
2 respondents are in the process of disbursing the amount due and payable to the petitioners.
Having heard the learned advocates appearing for the parties and noting the rival contentions and also noting that the petitioner had been entrusted to execute the job to the extent of Rs.33,48,398/- out of the total quoted amount of Rs.33,51,598/- including GST and LW cess and noting from the certificate dated 11.11.2025 that the work of improvement of black top road along with drain including cover slab from h/o Yousuf Ali Mondal to Julius Chicken shop at Atghara Purbapara witin ward No. 12 under BMC to the extent entrusted, has been executed to the full satisfaction of the Bidhan Nagar Municipal Corporation, I am of the view that the municipal authorities ought not to withhold the lawful and just dues of the petitioners.
Accordingly, the municipal authorities are directed to forthwith process the petitioners’ bills as expeditiously as possible preferably within a period of 6 weeks from the date of communication of this order and disburse the just dues as payable to the petitioners.
With the above direction and observation, the writ petition is disposed of.
All parties shall act on the basis of the server copy of this order duly downloaded from this Court’s official website.
(Raja Basu Chowdhury, J.)
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.