Tarun Kanti Biswas And Ors. vs. The Bidhannagar Municipal Corporation And Ors.

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WPA/29366/2025HC CalcuttaGSTCNR WBCHCA059482202512 February 2026Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY3 pages
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Facts

The petitioners, Tarun Kanti Biswas & Ors., filed a writ petition seeking a direction for the disbursement of bills amounting to Rs. 10,17,876/-, including GST and LW cess, for work executed under a work order dated 9.9.2022 (NIT no.101/PWD/Road/BMC/). The petitioners submitted a representation on 22.9.2025 after completing the work. A certificate from the Executive Engineer of the Bidhannagar Municipal Corporation (BMC) dated 7.6.2023 confirmed satisfactory execution of urgent patch repairing of Bituminous Road at different locations within Ward No.40, to the extent of Rs. 8,54,066/- excluding GST and LW cess. The BMC, represented by Mr. Dey, acknowledged that the job was completed and the respondents were in the process of disbursing the amount due.

Held

The Court held that the municipal authorities ought not to withhold the lawful and just dues of the petitioners. The reasoning was based on the satisfactory execution of the work, as confirmed by the Executive Engineer's certificate dated 7.6.2023, which stated that the work of urgent patch repairing of Bituminous Road at different locations within Ward No.40, to the extent of Rs. 8,54,066/- (excluding GST and LW cess), had been executed to the full satisfaction of the Bidhannagar Municipal Corporation. The Court noted that the total work entrusted was to the extent of Rs. 10,17,876/- including GST and LW cess. The ratio decidendi is that municipal bodies should not unjustly withhold payments for work duly completed and certified. The operative direction was for the municipal authorities to forthwith process the petitioners’ bills as expeditiously as possible, preferably within 6 weeks from the date of communication of the order, and disburse the just dues.

Key Issues

1. Whether the Bidhannagar Municipal Corporation (BMC) authorities are justified in withholding the lawful and just dues of the petitioners for the work executed under the work order dated 9.9.2022, despite satisfactory completion as certified by the Executive Engineer. Contentions: Petitioner: The petitioners argued that they had satisfactorily executed the work as evidenced by the certificate dated 7.6.2023 and that their bills, despite representations, had not been disbursed. They relied on the work order and the completion certificate. Revenue/State (BMC): The BMC, through its counsel, submitted that the petitioner 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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04.

12.02.2026. Court No.03. (Pritam)

WPA 29366 of 2025. Tarun Kanti Biswas & Ors.

-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.101/PWD/Road/BMC/ dated 9.9.2022 amounting to Rs.10,17,876/- 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 9.9.2022 but also to the certificate issued by the Executive Engineer of the BMC dated 7.6.2023 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 submitted representation, the bills raised by the petitioners have not been disbursed. In this context, she has placed reliance on 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.

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.10,17,876/- out of the total quoted amount of Rs.10,26,987/- including GST and LW cess and noting from the certificate dated 7.6.2023 that the work of urgent patch repairing of Bituminous Road at different locations within Ward No.40 under the Bidhannagar Municipal Corporation to the extent of Rs.8,54,066/-, 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.