JUDGMENT :

SANJEEV SACHDEVA, J.

1. The hearing was conducted through video conferencing.

2. Petitioner seeks quashing of assessment order dated 26.11.2020, notice of demand dated 04.03.2021 and warrants of attachment dated 23.03.2021, issued by the respondent/ Council.

3. By the impugned assessment order dated 26.11.2020, the rateable value of Rs. 1,62,000/- has been enhanced with effect from 01.04.2007 to 31.03.2010 to Rs. 3,37,05,600/- and from 01.04.2010 to 31.03.2013 to Rs. 3,87,61,400/- from 01.04.2013 to 31.03.2016 to Rs. 4,45,75,600/- from 01.04.2016 to 31.03.2019 to Rs. 5,12,62,000/- and from 01.04.2019 onwards to Rs. 5,89,51,300/-.

4. By impugned notice of demand dated 04.03.2021, petitioner has been directed to deposit a sum of Rs. 17,40,73,412/-. Further, by warrants of attachment dated 23.02.2021, the bank account of the petitioner with Central Bank of India, Ashoka Hotel, New Delhi has been attached.

5. Learned senior counsel for the petitioner submits that impugned order dated 26.11.2020 suffers from several infirmity in as much as it records that no response has been filed to notice dated 31.03.2008. He submits that objections were filed on 02.05.2008, however, the assessi