Tarun Kanti Biswas And Ors. vs. The Bidhannagar Municipal Corporation And Ors.
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The petitioners, Tarun Kanti Biswas & Ors., filed a writ petition seeking directions for the disbursement of bills amounting to Rs. 21,10,336/-, including GST and LW cess, against a work order dated 8.2.2018. The work order was issued by the Bidhannagar Municipal Corporation (BMC). The petitioners submitted their bills and representations, supported by a completion certificate issued by the Executive Engineer of the BMC on 2.12.2024, indicating satisfactory execution of the work. Despite reminders, the bills remained undisbursed. The BMC, represented by Mr. Dey, acknowledged that the petitioners had completed the job and that the respondent was 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 executing a job to the extent of Rs. 21,10,336/- (excluding GST and LW cess) out of a total quoted amount of Rs. 22,31,261/-. The certificate dated 2.12.2024 confirmed that the work of Renovation of existing toilet within the market at different locations under the Bidhannagar Municipal Corporation, to the extent entrusted, had been executed to the full satisfaction of the Corporation. Therefore, 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 ratio decidendi is that a municipal authority cannot unjustly withhold payments for work satisfactorily completed and certified by its own engineer.
Key Issues
1. Whether the Bidhannagar Municipal Corporation is legally obligated to disburse the pending bills of the petitioners for the work executed under the work order dated 8.2.2018, considering the completion certificate issued by its Executive Engineer. Petitioner's contention: The petitioners argued that they had satisfactorily executed the work as per the work order and that a completion certificate was in the process of being issued. They relied on the work order, the Executive Engineer's certificate dated 2.12.2024, their representations, reminders dated 7.8.2025 and 21.8.2025, and their Tax Invoice dated 1.8.2025 to demonstrate their entitlement to payment. Revenue/State's contention: The Bidhannagar Municipal Corporation, through its counsel, submitted that the petitioners had indeed completed the job and that the respondent was in the process of disbursing the amount due and payable to the petitioners.
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Cause title — parties, addresses and appearances
order NIT no.952/PHE(C)/BMC/ dated 8.2.2018 amounting to Rs.21,10,336/- 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 8.2.2018 but also to the certificate issued by the Executive Engineer of the BMC dated 2.12.2024 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 reliance on two several reminders dated 7.8.2025 and 21.8.2025 along with Tax Invoice dated 1.8.2025. 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.
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.21,10,336/- out of the total quoted amount of Rs.22,31,261/- excluding GST and LW cess and noting from the certificate dated 2.12.2024 that the work of Renovation of existing toilet within the market at different location of Sector –III (GD, FD, IA, IB, FB) under the Bidhannagar Municipal Corporation to the extent entrusted, 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.
Accordingly, the municipal authorities are directed to forthwith process the petitioners’ bills as expeditiously
3 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.