M/S C. Biswas And Anr. vs. The Bidhannagar Municipal Corporation And Ors.
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The petitioners, M/s. C. Biswas & Anr., filed a writ petition seeking directions for the disbursement of bills amounting to Rs. 10,75,472/-, including GST and LW cess, for work executed under a work order (NIT no.648/PWD/Road/BMC (4th call) of 355/PWD/Road/BMC dated 18.5.2023). The petitioners submitted a representation on 22.9.2025, highlighting the satisfactory execution of the work as evidenced by a certificate from the Executive Engineer of the Bidhannagar Municipal Corporation (BMC) dated 15.9.2025. 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 amount.
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. 10,75,472/- (including GST and LW cess) and that the work of construction of a concrete road at Arabinda Pally, under Ward No. 21 of the Bidhannagar Municipal Corporation, to the extent of Rs. 9,02,393/- (excluding GST and LW cess), had been executed to the full satisfaction of the BMC, as evidenced by the certificate dated 15.9.2025. Consequently, the municipal authorities were directed 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 disburse the just dues payable to the petitioners. No issue was expressly left undecided.
Key Issues
1. Whether the Bidhannagar Municipal Corporation (BMC) is legally obligated to disburse the outstanding bills of the petitioners for work executed under the specified work order, considering the satisfactory completion certificate issued. Petitioner's Argument: The petitioners argued that they had satisfactorily executed the work as per the work order dated 18.05.2023 and that a completion certificate was in the process of being issued, as confirmed by the Executive Engineer's certificate dated 15.9.2025. Despite submitting representations, their bills remained undisbursed, necessitating court intervention. Revenue/State's Argument: The BMC, represented by its counsel, submitted that the petitioners had indeed completed the job and that the respondents were in the process of disbursing the amount due and payable to the petitioners. They did not dispute the execution of the work or the amount claimed.
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Cause title — parties, addresses and appearances
order NIT no.648/PWD/Road/BMC (4th call) of 355/PWD/Road/BMC dated 18.5.2023 amounting to Rs.10,75,472/- 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 18.05.2023 but also to the certificate issued by the Executive Engineer of the BMC dated 15.9.2025 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.
2
Ms. Nandy submits that although, the petitioners have submitted representation, the bills raised by the petitioners have not been disbursed. In this context, she has placed representation dated 22.9.2025. 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.
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.10,75,472/- out of the total quoted amount of Rs.9,04,788/- excluding GST and LW cess and noting from the certificate dated 15.9.2025 that the work of Construction of concrete road at Arabinda Pally from H/o Dr. J.N. Roy to H/O Tapan Roy under Ward No.21, under the Bidhannagar Municipal Corporation to the extent of Rs.9,02,393/- excluding GST and LW cess, 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
3 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.