Maharshi Commerce Limited v. The Principal Chief Commissioner Of

OD-4 ORDER SHEET WPO No.589 of 2025 IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE MAHARSHI COMMERCE LIMITED -VS- THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, WEST BENGAL AND SIKKIM & ORS. BEFORE: The Hon’ble JUSTICE AMRITA SINHA Date: 27[th]August,2025. Appearance: Mr. Aurin Chakraborty, Adv.Mr. Sagnik Mukherjee, Adv. …for the Petitioner. Mr. Suman Majumder, Adv. Mr. Amit Sharma, Adv. Mr. Abhishek Agrahari, Adv. …for Respondent no.1 to 3. 1.The petitioner had given certain portions of the subject premises on lease to the respondent nos.1, 2 and 3. There is an agreement between the parties. The petitioner prays for enhancing/revising the rent in respect of the leased out premises. to the respondent nos.1, 2 and 3. There is an agreement between the parties. The petitioner prays for enhancing/revising the rent in respect of the leased out premises. 2.The Court is of the opinion that the dispute between the parties is absolutely contractual in nature. There is no public element involved in the instant writ petition. absolutely contractual in nature. There is no public element involved in the instant writ petition. 3.It will be open for the petitioner to approach the competent forum for relief, if so advised. relief, if so advised. 4.The petitioner has also prayed for a direction upon the respondent nos.4 and 5 for issuance of the rent reasonable certificate. As regards the issuance of rent reasonable certificate, communications are annexed to and 5 for issuance of the rent reasonable certificate. As regards the issuance of rent reasonable certificate, communications are annexed to the writ petition to suggest that certain documents are wanting from the petitioner. 5.The respondent nos. 4 and 5 are directed to take steps for issuance of rent reasonable certificate at the earliest subject to compliance of all necessary formalities by the petitioners. 6.The writ petition stands disposed of. 7.Urgent photostat certified copy of this order, if applied for, be supplied to the parties upon compliance of all legal formalities. the parties upon compliance of all legal formalities. (AMRITA SINHA, J.)