Alok Singh
On 19th June 2025, the Calcutta High Court (HC) held that Eden Gardens is not a “public place” as per the Kolkata Municipal Corporation Act, 1980.
The bench of Justice Arijit Banerjee and Justice Kausik Chanda heard the matter in relation to Section 204 of the Kolkata Municipal Corporation Act, 1980, and Article 285(1) of the Indian Constitution.
Cricket Association of Bengal (CAB), which leased Eden Gardens Stadium from the Ministry of Defence, hosted the Wills World Cup event in 1996. CAB put an advertisement inside and outside the stadium. Later, Calcutta Municipal Corporation (KMC) issued a demand notice of ₹51,18,450 as advertisement tax under Section 204 on 27 March 1996.
The HC was hearing the challenge of the order dated 24 April 2015, and observed that the demand notice is arbitrary as it lacked a breakup of the amount, any computation, or reference to the statutory rate. Further, the court notes that KMC failed to frame a regulation, and levying tax without a regulation is ultra vires to Article 265.
Notably, the Court held that Eden Gardens is not a public place, as access is conditional and restricted to those holding valid tickets. The HC also note that the property is owned by Union and CAB is on a mere lease. Therefore, exempt from State taxation under Article 285(1). Finally, the demand notice was quashed and held to be in violation of natural justice, arbitrary and barred under Article 285(1).
Case Title: Calcutta Municipal Corporation & Others v. Cricket Association of Bengal & Others
Case Number: APO/248/2016 with WPO/2662/1996
Judge: Justice Arijit Banerjee and Justice Kausik Chanda
Click here to access the Judgment.
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