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DELHI HIGH COURT
SANJEEV SACHDEVA
Rakesh Khanna – Appellant
Versus
New Delhi Municipal Council – Respondent
| Table of Content |
|---|
| 1. facts of the case regarding assessment order (Para 2 , 3 , 4) |
| 2. arguments regarding issuance of assessment order and lack of communication (Para 5 , 6 , 7 , 8 , 9) |
| 3. court's observations on the procedural deficiencies (Para 10 , 11 , 12 , 13 , 14 , 15 , 16) |
| 4. ratio decidendi on quashing of the impugned order (Para 17 , 18 , 20 , 21) |
| 5. conclusion and final order of the court (Para 19 , 22 , 23) |
JUDGMENT
Sanjeev Sachdeva, J. (Oral)--The hearing was conducted through video conferencing.
2. Petitioner seeks quashing of assessment order dated 26.11.2020, notice of demand dated 04.03.2021 and warrants of attachment dated 23.03.2021, issued by the respondent/Council.
3. By the impugned assessment order dated 26.11.2020, the rateable value of Rs.1,62,000/- has been enhanced with effect from 01.04.2007 to 31.03.2010 to Rs.3,37,05,600/- and from 01.04.2010 to 31.03.2013 to Rs.3,87,61,400/-, from 01.04.2013 to 31.03.2016 to Rs.4,45,75,600/-, from 01.04.2016 to 31.03.2019 to Rs.5,12,62,000/- and from 01.04.2019 onwards to Rs.5,89,51,300/-.
4. By impugned notice of demand dated 04.03.2021, petitioner has been directed to deposit a sum of Rs.17,40,73,412/-. Further, by wa
The assessing authority must consider submitted objections before amending the assessment list, ensuring compliance with statutory obligations and providing fair opportunity for hearing.
Taxation - Assessment - Impugned order is not sustainable as same has been passed contrary to sub-section (2) of Section 72.
Quash of Assessment – Demand notice - Order records to the contrary that no response has been received from the recorded owner with regard to the said notice.
The necessity of a fair hearing is paramount, particularly when external circumstances, like a nationwide lockdown, impede a party's compliance with procedural requirements.
Point of law : On petitioner furnishing the proof of deposit of the said amount with the respondent, the Manager, Central Bank of India shall lift attachment of the said account.
Point of law: On petitioner furnishing the proof of deposit of the said amount with the respondent, the Manager, Central Bank of India shall lift attachment of the said account
Ex-parte order set aside - Matter is remitted to the Assessing authority to pass a fresh assessment order after giving an opportunity of hearing to the petitioner.
The principle of natural justice and the requirement for factual accuracy in assessment orders were central to the court's decision.
Procedural fairness requires clear communication of discrepancies and an opportunity for defense in tax assessment processes.
Procedural fairness requires that property tax assessments include a personal hearing and account for prior payments made by the taxpayer.
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