JUDGMENT : (Amrita Sinha, J.) : 1. The petitioners pray for a direction commanding the Kolkata Municipal Corporation (KMC for short) to accept municipal taxes from them in respect of the portion of premises no. 1, Chitpur Ghat Lane, Kolkata 700002 occupied and possessed by them. 2. The predecessor-in-interest of the petitioner no.1, company was inducted in the said property by the Mutwalli of the wakf estate as lessee of 4 bigha of land. The period of lease has expired. An eviction proceeding has been filed by the Mutwalli of the wakf estate being Title Suit no. 135 of 2004 and the same is pending consideration before the learned 1st Civil Judge (Junior Division) at Sealdah. 3. The property in question was mutated in favour of the petitioner no. 1 by KMC. The name of the petitioner was deleted by the KMC and the name of the Mutwalli of the trust was recorded therein. An objection was raised by the petitioner and after hearing all the concerned parties, the Assessor-Collector (North) passed order on February 3, 2015 directing restoration of the name of the company in the records of the Corporation by deleting the name of the wakf. 4. Despite the order passed by the Assessor-Collector (North), KMC failed to rectify its official records. The petitioners approached this Court by filing writ petition being WP No. 425 of 2015. The said writ petition was disposed of on 16th April, 2015 directing the municipal authority to implement the order dated 3rd February, 2015 and restore the position with regard to mutation. An appeal preferred against the said order by the Kolkata Municipal Corporation was withdrawn. 5. The Corporation, allegedly, on objection received against mutation of the subject property in favour of the petitioner company, sought to review the order passed by the Assessor-Collector (North). A hearing was conducted and the parties were heard. An order was passed by the Joint Municipal Commissioner (R & S) on 9th September, 2015 by holding that the property was a wakf property and direction was passed upon the Chief Manager (Revenue/North) to record the name of the wakf estate. 6. Being aggrieved by the order dated 9th September, 2015, the petitioners approached this Court by filing writ petition being WP No. 1218 of 2015. The said writ petition was disposed of on 27th April, 2016 by setting aside the impugned order dated 9th September, 2015. 6. Being aggrieved by the order dated 9th September, 2015, the petitioners approached this Court by filing writ petition being WP No. 1218 of 2015. The said writ petition was disposed of on 27th April, 2016 by setting aside the impugned order dated 9th September, 2015. The premises in question is presently recorded in the name of the petitioners. 7. The grievance of the petitioners is that the Corporation is not accepting municipal taxes, and hence, property tax has fallen due from 2015 till date. The petitioners contend that as KMC is deliberately not accepting property tax from the petitioners despite their willingness to pay the same, accordingly, the petitioners ought not to be saddled with interest and penalty. 8. The learned advocates representing the wakf estate and the Board of Auqaf vehemently oppose the prayer of the petitioners. It has been submitted that the property in question is a wakf property and the same is clearly mentioned in the register maintained by the Board of Auqaf. It has been submitted that the said register has great evidentiary value and relying on the entries made in the said register, the Corporation ought to record the property in question in favour of the wakf estate by deleting the name of the company. 9. Provisions of the Wakf Act, 1995 and the Kolkata Municipal Corporation Act, 1980 have been heavily relied upon. It has been submitted that once the property is recorded as wakf in the wakf register, there is no question of recording the same property in favour of a private party. 10. It has been contended that the petitioners are outright trespassers and encroachers of the wakf property as they are holding on to the said property even after expiry of the lease period. It has been stressed that the petitioners should be charged with perjury for affirming false affidavit on oath by claiming themselves as recorded owners of the subject property. 11. It has been represented that fraud has been played on Court by suppression of relevant facts intending to mislead the Hon’ble Court. The wakf property is to be zealously protected. 12. It has been submitted that an encroachment proceeding under Section 54 of the Wakf Act, 1995 is pending before the Board of Auqaf and proceeding is also pending before the Controller, Thika Tenancy for adjudication whether the property is a thika property or not. The wakf property is to be zealously protected. 12. It has been submitted that an encroachment proceeding under Section 54 of the Wakf Act, 1995 is pending before the Board of Auqaf and proceeding is also pending before the Controller, Thika Tenancy for adjudication whether the property is a thika property or not. The petitioners are guilty of making massive unauthorized construction by claiming them to be the recorded owners of the property and are trying to create third party interest in the property. 13. Prayer has been made for dismissal of the writ petition. 14. I have heard and considered the rival submissions made on behalf of all the parties. 15. Documents annexed to the writ petition reveal that the attempt of the Kolkata Municipal Corporation to delete the name of the petitioners from the municipal records was not accepted by the Court. By order dated 16th April, 2015 passed in WP No. 425 of 2015, the Court directed the municipal authority to restore the petitioner to the position existing prior to 1st June, 2013. The Court directed implementation of the order passed by the Assessor-Collector on 3rd February, 2015. 16. On 3rd February, 2015 the Assessor-Collector opined that deleting the name of the company and mutating the premises in the name of the wakf is wrong and the name of the company should be restored in the assessment book. The Assessor-Collector specifically observed that no document in support of the claim that the property is a wakf property was placed before the said authority. 17. Further attempt of the Corporation to delete the name of the petitioner from the municipal records was also set aside by the Court on 27th April, 2016 in WP No.1218 of 2015. 18. Admittedly, the proceeding for ascertaining the thika status of the property is ongoing. The encroachment proceeding before the Board of Auqaf is also underway. A dispute has been raised as regards the status of the property and proceedings are pending for adjudicating the same before various fora. KMC is not the appropriate authority to decide the status of the property, whether or not the property is thika or wakf. A civil proceeding for eviction of the petitioner and recovery of khas possession is pending consideration before the learned Civil Judge. 19. KMC is not the appropriate authority to decide the status of the property, whether or not the property is thika or wakf. A civil proceeding for eviction of the petitioner and recovery of khas possession is pending consideration before the learned Civil Judge. 19. There no plausible reason as to why the Corporation shall remain deprived of the property tax despite the occupier agreeing to pay the same. Payment of tax neither creates nor extinguishes the status of the parties qua the property. A person cannot claim to be the owner of a property merely by paying property tax of the same. Ownership of the property flows from the title documents and not on the basis of the receipts showing tender of property tax. 20. As long as the name of the company appears in the municipal records there is no reason why KMC will not accept property tax from the petitioners. Payment of property tax and acceptance of the same by KMC will not create any extra right or privilege in favour of the person tendering tax. KMC ought not to enter into the private civil disputes in between the private parties relating to wakf or thika. 21. From the documents annexed to the affidavit in opposition it is clear that there has not been any change in the facts of the case as was existing when the Court passed order on 16th April, 2015 in WP No. 425 of 2015. No new facts have been brought on record suggesting modification of the direction passed by the Court on 16th April, 2015. It will not be proper to review the situation in the absence of new facts. 22. In view of the above, the Corporation is directed to accept property tax from the petitioner and issue receipts thereof. There is no requirement of keeping the money paid on account of property tax in the suspense account. The amount paid by the petitioner on account of property tax kept aside in the suspense account, shall be transferred to the appropriate account of KMC where property tax is credited. 23. Non-payment of property tax in proper time attracts penalty and interest. If ultimately it transpires that the company will be liable to pay tax, then the company will be burdened with penalty and interest for keeping the tax due for such a long period of time. 23. Non-payment of property tax in proper time attracts penalty and interest. If ultimately it transpires that the company will be liable to pay tax, then the company will be burdened with penalty and interest for keeping the tax due for such a long period of time. But if the company fails to establish its right over the property, then the petitioners will not be entitled to refund or adjustment of the amount paid on account of property tax as the petitioners have volunteered to accept the liability and pay the same. 24. The payment and acceptance of tax will not create any right in favour of the petitioners, apart from the rights already enjoyed by them. The status of the property as regards thika and wakf will be decided by the competent forum in accordance with law. 25. It is clarified that the Court is not adjudicating the civil rights of either of the parties in the present writ proceeding. The parties will be at liberty to agitate and adjudicate their independent rights before the competent forum, in accordance with law, if so advised. 26. Writ petition stands disposed of. 27. Urgent certified photocopy of this judgment, if applied for, be supplied to the parties or their advocates on record expeditiously on compliance of usual legal formalities.