RAJIV SAHAI ENDLAW, J

1. The petition impugns; i) the order dated 15th April, 2013 of assessment of property tax of the property of the petitioner University for the years 2010-11, 2011-12 and 2012-13 pursuant to a notice dated 2nd February, 2013 under Section 123D of the Delhi Municipal Corporation (DMC) Act, 1957; and, ii) demand raised in pursuance thereto.

2. Notice of the petition was issued and vide order dated 29th May, 2013, which continues to be in force, the respondent South Delhi Municipal Corporation (SDMC) was restrained from taking coercive action against the petitioner. Counter affidavit has been filed by the respondent SDMC. The counsels have been heard.

3. The counsel for the respondent SDMC has at the outset contended that the writ petition is not maintainable owing to the alternative remedy available of statutory appeal to the Municipal Taxation Tribunal (MTT).

4. The senior counsel for the petitioner University, to meet the said objection, has contended that since a jurisdictional issue arises, the writ petition would be maintainable. It is argued that the powers under Section 123D of the DMC Act can be invoked only on the grounds specified in Clauses