M/S C. Biswas And Anr. vs. The Bidhannagar Municipal Corporation And Ors.

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WPA/29464/2025HC CalcuttaGSTCNR WBCHCA059457202512 February 2026Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY3 pages
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Facts

The petitioners, M/s. C. Biswas & Anr., filed a writ petition seeking a direction for the disbursement of bills amounting to Rs. 4,74,350/-, including GST and LW cess, against a work order dated 14.06.2021 issued by the Bidhannagar Municipal Corporation (BMC). The petitioners submitted that they had executed the work satisfactorily, as evidenced by a certificate from the Executive Engineer of the BMC dated 02.02.2023, and had also submitted representations for payment. The BMC, through its counsel, acknowledged that the petitioners had completed the job and that the respondent authorities were in the process of disbursing the due amounts.

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 amounting to Rs. 4,74,350/- (including GST and LW cess) and that a certificate dated 02.02.2023 confirmed the satisfactory execution of the work, specifically the construction of a masonry box drain. The Court found that the work had been executed to the full satisfaction of the Bidhannagar Municipal Corporation. Consequently, the Court directed the municipal authorities to forthwith process the petitioners' bills as expeditiously as possible, preferably within a period of 6 weeks from the date of communication of the order, and to disburse the just dues payable to the petitioners. The writ petition was disposed of with these directions.

Key Issues

1. Whether the Bidhannagar Municipal Corporation is legally obligated to disburse the lawful and just dues of the petitioners for the work executed under NIT no.1136/PWD (BMC) dated 14.06.2021, amounting to Rs. 4,74,350/- including GST and LW cess, when the work has been completed to the satisfaction of the Corporation and a completion certificate is pending. Petitioner's Contention: The petitioners argued that they had executed the work satisfactorily, as confirmed by the Executive Engineer's certificate dated 02.02.2023, and had made representations for payment. They contended that the BMC ought not to withhold their lawful dues. Revenue/State's Contention: The BMC, through its counsel, submitted that the petitioners had indeed completed the job and that the respondents were in the process of disbursing the amounts due and payable to the petitioners.

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12.

12.02.2026. Court No.03. (Pritam)

WPA 29464 of 2025. M/s. C. Biswas & Anr.

-Vs.-

The Bidhannagar Municipal Corporation & Ors.

Ms. Sanghamitra Nandy.

.....for the petitioners.

Mr. Sirsanya Bandyopadhyay,

Mr. Tirthankar Dey,

Mr. Arka Kumar Nag.

.....for the BMC.

1.

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.1136/PWD (BMC) dated 14.06.2021 amounting to Rs.4,74,350/- including GST and LW cess.

2.

Ms. Nandy, learned advocate appearing for the petitioners has not only drawn the attention of this Court to the work order dated 14.6.2021 but also to the certificate issued by the Executive Engineer of the BMC dated 2.2.2023 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.

2

3.

Ms. Nandy submits that although, the petitioners have issued representation, the bills raised by the petitioners have not been disbursed. In this context, she has placed representation on representation dated 7.8.2025. 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 respondents are in the process of disbursing the amount due and payable to the petitioners.

5.

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.4,74,350/- out of the total quoted amount of Rs.4,22,932/- excluding GST and noting from the certificate dated 2.2.2023 that the work of Construction of massonary box drain at Jotinagar beside Children Park from Suman House to Babun Halder House within Ward No.21, under the Bidhannagar Municipal Corporation to the extent of Rs.419333/- excluding GST and LW cess, has been executed to the full satisfaction of the Bidhannagar Municipal Corporation, I am of the view that the municipal authorities ought not to withhold the lawful and just dues of the petitioners.

6.

Accordingly, the municipal authorities are directed to forthwith process the petitioners’ bills as expeditiously as possible preferably within a period of 6 weeks from

3 the date of communication of this order and disburse the just dues as payable to the petitioners.

7.

With the above direction and observation, the writ petition is disposed of.

8.

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.