1. M/s Amrit Estate (Pvt.) Ltd., petitioner in W.P.(C) 6274/2017 is respondent in W.P.(C) 982/2017. For the sake of convenience, M/s Amrit Estate (Pvt.) Ltd. is referred to as the “petitioner” and South Delhi Municipal Corporation is referred to as “Corporation”.

2. The petitioner is the owner of property No. E-1A, Kailash Colony, New Delhi. After the introduction of the Unit Area Method (UAM) by the Corporation, the petitioner regularly filed the self assessment format and deposited the tax within the stipulated time from the year 2004-05 to 2012-13.

3. Vide notice dated 7th September, 2012 under Section 123D of Delhi Municipal Corporation (Amendment) Act, 2003, the respondent issued a show cause notice to the petitioner to show cause why the assessment should not be re-opened. The relevant portion of the notice is reproduced hereunder :-

“M/s Amrit Estate (Pvt.) Ltd.

E-1A, Kailash Colony, New Delhi-110048.

Sub:- Assessment of Property No. E-1A Kailash Colony,

New Delhi-110048.

Under Section 123D of DMC (Amendment) Act, 2003.

Whereas, as per available record, Selv-Assessment Property Tax Return, as required U/s 123 & 123B of the DMC Act has not been found filed by you for the pe