JUDGMENT :

Sanjeev Sachdeva, J.

1. The hearing was conducted through video conferencing.

2. Petitioner impugns assessment order dated 10.06.2021 whereby the respondent-Corporation has assessed the property of the petitioner retrospectively with effect from 01.04.2004 and demanded an amount of Rs. 21,60,425/- as arrears of property tax including interest and penalty as on 08.06.2021.

3. Learned counsel for the petitioner submits that the petitioner was not given a personal hearing. He submits that the respondent-Corporation has not given credit for the amounts already deposited. He submits that approximately a sum of Rs. 3 lakhs have been paid which has not been accounted for by the Corporation.

4. He submits that the property was measured in the absence of the petitioner and assessment order has been passed retrospectively in respect of portions of the property which were not even constructed in the year 2004 and were constructed in the year 2013.

5. This is disputed by learned counsel for the respondent. Learned counsel submits that warrants of distress has been issued to the ICICI Bank, Model Town to attach the bank account of the petitioner to an extent of Rs. 18,86,291/- and as per h