Bsp Enterprise And Anr. vs. The Bidhannagar Municipal Corporation And Ors.

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WPA/29360/2025HC CalcuttaGSTCNR WBCHCA059485202512 February 2026Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY3 pages
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Facts

The petitioners, BSP Enterprise & Anr., filed a writ petition seeking a direction for the disbursement of bills amounting to Rs. 10,06,4815/- (including GST and LW cess) for work executed for the Bidhannagar Municipal Corporation (BMC). The petitioners submitted a work order dated 16th August, 2024, and a certificate from the Executive Engineer of BMC dated 3rd September, 2025, indicating satisfactory execution of the work and that a completion certificate was being processed. Despite submitting representations, including one dated 17.11.2025, the bills remained undisbursed. The BMC, through its counsel, acknowledged that the petitioners had completed the job and that the amount due was in the process of disbursement.

Held

The Court held that the municipal authorities ought not to withhold the lawful and just dues of the petitioners. It noted that the petitioners were entrusted with work to the extent of Rs. 10,06,4815/- (including GST and LW cess) out of a total quoted amount of Rs. 11,007953/-. Furthermore, a certificate dated 03.06.2025 confirmed that a significant portion of the work, amounting to Rs. 84,45,045/- (excluding GST and LW cess), had been executed to the full satisfaction of the Bidhan Nagar Municipal Corporation. 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 disburse the just dues payable to the petitioners. The ratio decidendi is that once work is satisfactorily completed and certified, the paying authority must disburse the legitimate dues without undue delay.

Key Issues

1. Whether the Municipal Corporation is legally obligated to disburse the bills raised by the petitioners for the work executed, considering the satisfactory completion certificate and the amount due, as per the terms of the work order and relevant provisions governing such contracts? Petitioner's Contention: The petitioners argued that they had satisfactorily executed the work as evidenced by the Executive Engineer's certificate and that their bills, submitted via representation dated 17.11.2025, should be disbursed. They relied on the work order dated 16th August, 2024, and the completion certificate process. Revenue/State's Contention: The Bidhannagar Municipal Corporation (BMC) 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.

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02.

12.02.2026. Court No.03. (Pritam)

WPA 29360 of 2025. BSP Enterprise & 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 NIT no.254/PWD/Road/BMC/ dated 16th August, 2024 amounting to Rs.10,06,4815/- 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 19th September, 2024 but also to the certificate issued by the Executive Engineer of the BMC dated 3rd September, 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.

3.

Ms. Nandy submits that although, the petitioners have submitted representation, the bills raised by the

2 petitioners have not been disbursed. In this context, she has placed reliance on representation dated 17.11.2025. 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.10064815/- out of the total quoted amount of Rs.11007953/- including GST and LW cess and noting from the certificate dated 03.06.2025 that the work of renovation upgradation of Mahisbathan bituminous main Road of Ward No.28 under BMC, location from MB-698 to MB-3, from Lal Bari to MB-73, from MB 91 to Traingular Park, from Traingular more high Mast to Pranab Sarkar Mudi dokan, from Pranab Sarkar Mudi Dokan to Polenite Ganesh Puja Spot, from Polenite ring road to near Panchanan Builders, from HP Gas Go-down to MB-105, from MB 72 to MB 68, from MB 55 to Sristi Apartment, from MB 217 to Panchanan Mistannya Bhander, from Panchana Mistannya Bhander to Tara Maa Builders, from Panchanan Mistannya Bandar to MB 319, from Milata Snagha to Ring Road, from Milata Sangha to

3 Panchanan Mandir, from Chuni shop to BM 417, from MB 415/1 to Krishna Bhawan (MB-432/2) from MB- 077 to Sulav glass shop opp, goli, from MB 577 to MB- 618, from MB-577 to Bunopara School, from Alu Go- down to Bunopara school, from Nabajagaran Sangha to Bunopara School, from h/o Ashim Pandit to Rubber tala (Ring road connection) under BMC to the extent of Rs.8445045/-, 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.

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 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.