Manmohan, J.

1. The issue that arises for consideration in the present proceedings is whether a portion of the residential building being used as a lawyer’s office in accordance with the parameters specified in the Master Plan for Delhi 2021 (for short ‘MPD 2021’) falls within the ambit and scope of a ‘business building’ as defined in Bye-law 9(b) of the Delhi Municipal Corporation (Property Taxes) Bye-Laws, 2004 (for short ‘Bye-Laws, 2004’) for the purpose of levy of property tax under the unit area method introduced by Delhi Municipal Corporation (Amendment) Act, 2003.

FACTS

2. The admitted facts are that the petitioner is the owner and occupier of the property bearing No. E-403, Greater Kailash-II, New Delhi which is built on 250 square yards of land and comprises the ground floor, first floor and the Barsati. The petitioner resides in the aforesaid house along with his wife and his elder son who is a practicing lawyer in this Court.

3. On 21st November, 2013, the residence of the petitioner was inspected by the MCD officials and it was found that the drawing room comprising 30 sq. mtr. (323 sq. ft.) approximately out of 334 sq. mtr. (3,594 sq. ft.) covered area was being us