An asset of corporate debtor situated within the Municipal Corporation Kolkata was assessed for property tax. 33, Kolkata Municipal Corporation, Police Station Beliaghata, Sealdah, District-North 24 Paragans, Kolkata under the Kolkata Municipal Corporation Act, 1980;d) Direct the Liquidator to cancel the auction of the Property being First F1oor, Unit 1, No. There being statutory charge created by Section 232, adjudicating authority committed error in not accepting the appellant as secured creditor. In the case of ‘Kolkata Municipal Corporation & Anr.’ (supra), a Writ Petition was filed challenging the order of NCLAT directing the Kolkata Municipal Corporation to handover the physical possession of the office premises to the RP. In the above case, Kolkata Municipal Corporation in exercise of its authority under 1980 Act has destrained the property in recovery of Municipal Tax.