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MANOJ KUMAR OHRI
National Cooperative Development Corporation – Appellant
Versus
Municipal Corporation Of Delhi – Respondent
JUDGMENT
Manoj Kumar Ohri, J. (Oral) - By way of present petition filed under Article 226 of the Constitution of India, the petitioner has assailed Notice dated 15.09.2021 issued by the respondent under Section 123D of the DMC Act (hereinafter, referred to as 'the Act'), whereby certain discrepancies have been pointed out in the self-assessment property tax returns filed by the petitioner for the years 2004-05 to 2021-22. The petitioner has also sought quashing of consequent assessment order dated 10.12.2021 as well as demand notices dated 14.12.2021, 07.01.2022, 14.01.2022, 31.01.2022, 14.02.2022. 02.03.2022 and 23.05.2022 issued by the respondent.
2. In the impugned Notice/order(s), the respondent has alleged that the petitioner has applied wrong Use Factor for the period 2004-05 to 2021-22 as well as wrong rates of tax for the period 2010-11 to 2021-22, in respect of property named National Co-operative Development Corporation, 4, Siri Fort Institutional Area, Hauz Khas, Delhi-16 (hereinafter, referred to as the 'subject building').
3. Mr. Rakesh Mohan, learned counsel for the petitioner, submits that the petitioner is a statutory corporation established under the National Cooperat
The court emphasized the petitioner's obligation to continue paying property tax as adopted and pursue remedy before the Tribunal, with a directive for no coercive steps to be taken against the petit....
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....
The main legal point established in the judgment is the requirement for strict compliance with the procedures and provisions of law before issuing property tax bills, as provided under Rule 15(2) & 2....
The court emphasized the need for a fair assessment process and proper adherence to legal procedures when imposing retrospective tax liabilities.
Advocate's office does not qualify as commercial use for property tax tariff; requires re-assessment based on current occupancy.
The court emphasized that the gifting of a portion of the property for Open Space Reservation did not alter the basis of assessment, and the rates applicable to the original road continued to apply.
The liability for property tax remains with the original owner despite property transfer, and the rateable value should reflect reasonable market conditions, adjusted to Rs.200/sq.mtr.
Assessment orders cannot be issued without prior show cause notices to relevant parties, ensuring procedural fairness.
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