PRATEEK JALAN
Indra Singh And Sons. Pvt. Ltd. – Appellant
Versus
New Delhi Municipal Council – Respondent
JUDGMENT :
PRATEEK JALAN, J.
CM APPL. 67158/2024 (for condonation of delay in filing rejoinder)
1. This is an application filed by the petitioner seeking condonation of 37 days delay in filing rejoinder.
2. For the reasons stated in the application and with the consent of learned counsel for the respondent, the application is allowed and delay is condoned.
3. The Registry is directed to place the rejoinder on record.
W.P.(C) 11736/2019 & CM APPL. 48203/2019 (for interim order) & CM APPL. 38833/2021 (for directions)
1. The petitioner has filed this writ petition, under Article 226 of the Constitution, assailing a demand of Rs. 2,22,12,090/- towards property tax in respect of property bearing No.17, Tughlaq Road, New Delhi.
2. I have heard Mr. Amitabh Chaturvedi, learned counsel for the petitioner, and Mr. Sanjay Sharma, learned counsel for the respondent-New Delhi Municipal Council [“NDMC”].
3. The impugned demand appears on an extract of the portal of NDMC, a printout of which has been annexed to the writ petition as Annexure P-1. The demand is predicated on two assessment orders, one dated 01.02.2016 and the other dated 16.10.2019. The rateable value computed in the two assessment orders h
Assessment orders based on invalid Bye-laws are unlawful; NDMC must reassess in accordance with the law.
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....
Failure to provide mandatory notice in tax assessment renders the assessment order invalid, emphasizing the necessity of adhering to principles of natural justice.
Noncompliance with statutory provisions and breach of principles of natural justice can lead to the maintainability of a suit, as established in the judgment.
The court established that annual property valuations must be based on market conditions and statutory guidelines, with clear reasoning required for any modifications.
Tax assessment must adhere to established legal procedures; failure to follow the Tamil Nadu District Municipalities Act renders such challenges non-maintainable.
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