RAJIV SAHAI ENDLAW, J.

1. The petition seeks exemption under Section 115 of the Delhi Municipal Corporation Act, 1957 (MCD Act) from payment of property tax for the properties of the petitioner including the one at 7, Shahid Jeet Singh Sansawal Marg, Katwaria Sarai, New Delhi – 110 016. Axiomatically, the petition also impugns the assessment and demand for property tax made.

2. Notice of the petition was issued and vide ad interim order dated 24th June, 2013 which continues to be in force, the respondent was restrained from taking any coercive action against the petitioner.

3. The respondent South Delhi Municipal Corporation (SDMC) has filed a counter affidavit contesting the petition. The counsels have been heard.

4. The petition seeks exemption as aforesaid pleading/contending:-

(a) that the petitioner is an Institute of national importance constituted by the Indian Statistical Institute (ISI) Act , 1959;

(b) that the petitioner is an autonomous institution under the aegis of the Ministry of Statistics and Programme Implementation;

(c) that the petitioner is funded by financial grants and allocation by the Central Government;

(d) that the petitioner is engaged in research and a