JUDGMENT :

SANJEEV SACHDEVA, J.

1. The hearing was conducted through video conferencing.

2. Petitioner impugns demand notices dated 25.02.2020, 04.03.2021, warrants of attachment dated 09.04.2021 and assessment orders pursuant to which demand notices have been raised in respect of property numbers G-43, 26, 76, 68/91, G-Block, Connaught Place, New Delhi having property ID P-5371.

3. Learned counsel for petitioner submits after the initial notice of 29.03.2003, petitioner was not served with the alleged notices under Section 72 of the NDMC Act or the assessment order dated 17.02.2017.

4. Learned counsel submits that since the notices were not served, petitioner did not have any opportunity of producing the requisite material to show the actual rent received by the petitioner or file objections to the said notices.

5. This is disputed by learned counsel for respondent. He submits that all notices were duly sent. He, however, concedes that no objection was ever received to any of the notices or any material produced before the Council for ascertaining the actual rent and property tax.

6. He submits that since no material was produced, the respondents had no option but to assess the propertie