B. N. KIRPAL, J. (Oral)

( 1 ) THE short question which arises for consideration in this case is whether the land which was purchased by the respondent in an auction from the Delhi Development Authority can be subjected to property tax or not.

( 2 ) ON 12th March, 1982 the D. D. A. held an auction in respect of Plot No. 6, Asaf All Road, New Delhi. The auction was of lease hold rights and the respondent herein was the highest bidder. The possession of the land was taken by the respondent after its bid had been accepted, on 5th May, 1982. In August, 1982 a formal lease deed was executed by the D. D. A. in favour of the respondent.

( 3 ) IT appears that a notice under Section 126 of the Delhi Municipal Corporation Act was issued to the respondent to show cause why the property tax should not be levied under the said Act. Reply to the same was Sled but by order dated 27th November, 1984 the property was ordered to be subjected to tax. The contention of the respondent that no tax is leviable was not accepted.

( 4 ) THE respondent filed an appeal to the Addl. District Judge challenging its liability to pay the tax. The Add1. District Judge referred the provision of Section 120 (c) of the

Click Here to Read the rest of this document