DELHI HIGH COURT
SANJEEV SACHDEVA
Indraneel Mittra – Appellant
Versus
New Delhi Municipal Council – Respondent
| Table of Content |
|---|
| 1. challenging assessment order and relevant objections. (Para 2 , 3 , 4) |
| 2. court's directive for reassessment of petitioner's case. (Para 5 , 6 , 7) |
| 3. final order allowing the petition. (Para 8 , 9) |
JUDGMENT
Sanjeev Sachdeva, J. (Oral)--The hearing was conducted through video conferencing.
2. Petitioner impugns assessment order dated 16.12.2020. Learned counsel for the petitioner submits that the impugned assessment order relies on several notices including notice dated 17.03.2012 which notice was was challenged by the petitioner in W.P(C) 2577/2012 and the said notice was quashed by order dated 25.07.2012.
3. Learned counsel further submits that the assessment order records that the rent agreements with the tenants have not been furnished, however, the order records that in case the petitioner were to submit the documents of tenancy, the respondents would reconsider the matter. She submits that petitioner has submitted the relevant tenancy documents to the respondents after the passing of the impugned order.
4. Learned counsel further points out that the impugned order records that after receipt of the notices referred therein no objections were filed by the
A party must be given a fair opportunity to present objections and evidence before an assessment decision is made.
The court emphasized the significance of considering objections and relevant documents filed by the petitioner in the assessment process, leading to the decision to set aside the impugned assessment ....
The assessing authority must consider submitted objections before amending the assessment list, ensuring compliance with statutory obligations and providing fair opportunity for hearing.
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.
Taxation - Assessment - Impugned order is not sustainable as same has been passed contrary to sub-section (2) of Section 72.
The principle of natural justice and the requirement for factual accuracy in assessment orders were central to the court's decision.
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
Property assessments must adhere to procedural requirements, ensuring notice and the right to a hearing before final orders are made.
Procedural fairness mandates that parties be given adequate notice and opportunity to respond before adverse administrative decisions are made.
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