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MANMOHAN, MINI PUSHKARNA
V. P. Aggarwal – Appellant
Versus
New Delhi Municipal Council – Respondent
JUDGMENT
Manmohan, A.C.J. (Oral)
1. Present writ petition has been filed praying for summoning the record of the entire proceedings undertaken by the respondent for revising the rateable value of Flat No. 507, Ashoka Estate, New Delhi. The petitioner further challenges the notice dated 25th March, 2013 as well as the Assessment Order dated 08th February, 2023 both issued under Section 72 of the Delhi Municipal Council Act, 1994 (hereinafter referred to as the `NDMC Act') and the demand letters dated (i) 28th February, 2023 for a sum of Rs.35,71,919/-, (ii) dated 24th April, 2023 for a sum of Rs. 34,12,073/- and (iii) dated 12th October, 2023 for a sum of Rs. 35,71,936/-as house tax/property tax qua the subject property.
2. Learned counsel for the petitioner states that the proceedings initiated pursuant to the impugned notice dated 25th March, 2013 and assessment order dated 08th February, 2023 are bad in law as the same are barred by limitation and in violation of Section 72 of the NDMC Act. He further states that the impugned orders and demand letters have been issued to the petitioner after an inordinate delay of ten years and as such are beyond the period of limitation. He submits
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....
Noncompliance with statutory provisions and breach of principles of natural justice can lead to the maintainability of a suit, as established in the judgment.
Assessment orders based on invalid Bye-laws are unlawful; NDMC must reassess in accordance with the law.
Failure to provide mandatory notice in tax assessment renders the assessment order invalid, emphasizing the necessity of adhering to principles of natural justice.
The Respondent must consider objections before issuing a Demand Notice under the New Delhi Municipal Council Act, ensuring due process is followed.
The court clarified the parameters for property tax assessment, emphasizing adherence to statutory provisions in future evaluations.
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....
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