JUDGMENT :

SANJEEV SACHDEVA, J.

C.M. Application No. 24370/2021 (exemption)

Exemption is allowed subject to all just exceptions.

W.P. (C) No. 7829/2021 and C.M. Application No. 24369/2021

1. The hearing was conducted through video conferencing.

2. Issue notice. Notice is accepted by learned counsel appearing for the respondent.

3. Petitioner seeks setting aside of order dated 23.03.2017 whereby an ex-parte order under Section 72 of the NDMC Act has been passed enhancing the rateable value in respect of the property of the petitioner. Petitioner further impugns demand notice dated 06.07.2021.

4. Learned counsel for the petitioner submits that petitioner was given a notice under Section 72 of the NDMC Act on 17.01.2001 for amendment in the assessment list for the year 2000-2001.

5. He submits that on 25.01.2001 the notice was duly replied to and objections filed. Thereafter for a period of over 10 years there was no communication from the side of the Municipal Council and it was only in 2011 that petitioner was called for a hearing and personal hearing was granted on 28.10.2011. Even written submissions were filed by the assessee on 31.10.2011.

6. Learned counsel further submits that again for