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2021 Supreme(Del) 1433
IN THE HIGH COURT OF DELHI AT NEW DELHI
Sanjeev Sachdeva, J.
Vansh Electromechanical Devices Pvt Ltd - Appellant
Versus
North Delhi Municipal Corporation & Anr. - Respondents
Civil Writ Petition No. 12678 of 2021
Decided On : 12-11-2021
Important Points
Subject
Civil Law - Property Law
Act Referred
Headnote
Assessment Order - Delhi Municipal Corporation Act, 1957 - The court allowed the petition, quashing the assessment order dated 14.10.2021 in the name of the petitioner, based on the Corporation's statement that the petitioner is merely a tenant and not liable for property tax. The Corporation reserved its right to issue a fresh show cause notice to the owner and pass a new assessment order.
Fact of the Case:
The petitioner challenged the assessment order under Section 123-D of the Delhi Municipal Corporation Act, 1957, claiming to be merely a tenant in the property and not liable for property tax.
Finding of the Court:
The court allowed the petition, quashing the assessment order, based on the Corporation's statement that the petitioner is merely a tenant and not liable for property tax. The Corporation reserved its right to issue a fresh show cause notice to the owner and pass a new assessment order.
Issues: Impugning assessment order, liability of the petitioner, issuance of show cause notice
Ratio Decidendi: The assessment order was quashed based on the Corporation's statement that the petitioner is merely a tenant and not liable for property tax, with the Corporation reserving its right to issue a fresh show cause notice to the owner and pass a new assessment order.
Final Decision: The petition is allowed, quashing the assessment order dated 14.10.2021 in the name of the petitioner, without prejudice to the rights and contentions of the parties and reserving the right of the Corporation to pass a fresh assessment order after issuance of a show cause notice to the owner.
Anil Kher, Advocate, Sandeep Thukral, Advocate, Kunal Kher, Advocate, Mini Pushkarna, Advocate, Khushboo Nahar, Advocate, Latika Malhotra, Advocate
JUDGMENT
Sanjeev Sachdeva, J. - CM APPL. 39944/2021 (Exemption)
Allowed, subject to all just exceptions.
W.P.(C) 12678/2021 & CM APPL. 39943/2021 (stay)
1. Petitioner impugns assessment order dated 14.1.2021 whereby suo moto assessment has been done under Section 123-D of the Delhi Municipal Corporation Act, 1957.
2. Learned Senior Counsel for the petitioner submits that petitioner is merely a tenant in the subject property and there is no liability of the petitioner to pay any property tax. He submits that no show cause notice was received before the passing of the suo moto assessment order.
3. Issue notice. Notice is accepted by learned counsel appearing for respondent no. 1.
4. Learned counsel for respondent no. 1 under instructions submits that a show cause notice was issued to the petitioner. She, however, submits that since the petitioner contends to be merely a tenant in the property, the assessment order be deemed to be withdrawn and the Corporation reserves its right to issue a fresh show cause notice to the owner of the property and thereafter pass an assessment order in accordance with law.
5. In view of the above, petition is allowed. The assessment dated 14.10.2021 in the name of the petitioner is quashed. It is, however, clarified that the same has been quashed on the statement of the Corporation and not on its merit. This would be without prejudice to the rights and contentions of the parties and reserving the right of the Corporation to pass a fresh assessment order after issuance of a show cause notice to the owner.
6. The petition is disposed of in the above terms.
