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SANJEEV SACHDEVA
Mother Dairy Fruit And Vegetable Pvt Ltd – Appellant
Versus
East Delhi Municipal Corporation – Respondent
JUDGMENT
Sanjeev Sachdeva, J. - CM APPL. 45972-73/2021 (Exemption)
Allowed, subject to all just exceptions.
W.P.(C) 14585/2021
1. Petitioner impugns assessment order dated 03.12.2021 whereby the Assessing Authority has invoked the powers under Section 123-D and Section 116-E of the Delhi Municipal Corporation Act 1957 and maintained the annual value with effect from 2020-2021 subject to the outcome of the case pending with Municipal Tax Tribunal.
2. Learned Senior Counsel for the petitioner submits that respondent had sought to re-assess the petitioner for the assessment years 01.04.2004 till 31.03.2020. Said assessment was challenged by way of a writ petition being W.P. (C) No. 3667/2020 which petition was disposed of with the direction to the Petitioner to file an appeal before the Municipal Tax Tribunal.
3. Learned Senior Counsel submits that the appeal has been filed and the same is pending and pending the appeal, the Municipal Tax Tribunal by order dated 23.12.2020 noticing that petitioner had deposited the base years tax demand in terms of the judgment of the High Court in Springdales School Vs. North Delhi Municipal Corporation & Ors.(2017) 238 DLT 487 (DB), further coercive actio
The court allowed the petitioner to file an appeal before the Municipal Tax Tribunal and directed that no coercive action shall be taken against the petitioner till the listing of the appeal before t....
The court recognized the petitioner's rights to appeal the assessment to the Municipal Tax Tribunal, ensuring no coercive action occurs during the appeal process.
Assessment orders cannot be issued without prior show cause notices to relevant parties, ensuring procedural fairness.
The court's decision was influenced by the interpretation of the petitioner's status as a tenant and the Corporation's right to issue a fresh show cause notice to the owner before passing a new asses....
The main legal point established in the judgment is the direction for the petitioner to continue paying property tax as per the base assessment year of 2004-05 and the allowance for the petitioner to....
In cases of inordinate delay in finalization of assessment proceedings, the appellate authorities should consider on whose account the proceedings were delayed, and the petitioner's objections and su....
Writ petition not entertained; petitioner directed to pursue statutory appeal under amended Act for property tax disputes.
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