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SANJEEV SACHDEVA
Duggar Fiber Pvt Ltd. – Appellant
Versus
Govt Of NCT Of Delhi – Respondent
JUDGMENT
Sanjeev Sachdeva, J.:--
CM APPLN. 26444/2021 (Exemption)
Allowed, subject to all just exceptions.
W.P. (C) 8549/2021
1. The hearing was conducted through video conferencing.
2. Petitioner seeks a restraint on the respondent from taking coercive action based on a letter dated 05.08.2021 whereby arrears of property tax has been demanded from the petitioner. Said letter has been issued pursuant to assessment order dated 30.03.2021 under Section 123(D) of the Delhi Municipal Corporation (Amendment) Act, 2003.
3. Learned counsel for the petitioner submits that petitioner has been regularly filing its property tax returns and paying the property tax.
4. He submits that no notice alleged to have been sent to the petitioner on 08.12.2020 was ever received or an opportunity of hearing granted. Learned counsel further points out that the assessment order dated 30.03.2021 also suffers from some infirmities apparent of calculation errors.
5. He submits that petitioner has already deposited a sum of Rs. 3 lakhs under protest, however, despite the same respondents are seeking to take coercive action against the petitioner.
6. Issue notice. Notice is accepted by learned counsel appearing for the
The right to a fair hearing and proper assessment process in property tax matters.
The right to a fair hearing necessitates an opportunity for a personal hearing before coercive actions related to property tax assessment are undertaken.
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....
A property tax assessment must be preceded by a specific and detailed show cause notice; otherwise, the assessment is invalid.
The principle of natural justice and the requirement for factual accuracy in assessment orders were central to the court's decision.
Court reinforces the need for proper assessment procedures in property tax matters, emphasizing compliance with prior judicial directives and the provision of fair hearing.
Property tax – Assessment - Petitioner/authorized representative shall appear before Assistant Assessor and Collector, ASC Department and produce requisite documents in support of assessment.
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....
Assessment orders cannot be issued without prior show cause notices to relevant parties, ensuring procedural fairness.
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