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IN THE HIGH COURT OF DELHI
Sanjeev Sachdeva, J.
Bal Bharati Public School - Appellant
Versus
NDMC - Respondent
W.P.(C) 6304 of 2021
Decided On : 09-07-2021
| Table of Content |
|---|
| 1. court's process for assessment order (Para 1 , 6 , 8 , 9 , 10) |
| 2. challenge to property tax assessment orders (Para 2 , 3 , 5) |
| 3. petitioner's submission and respondent's concession (Para 4 , 7) |
| 4. disposal of petition and order upload (Para 11 , 12) |
JUDGMENT
Sanjeev Sachdeva, J.
CM APPLN. 19870/2021 (Exemption)
Allowed, subject to all just exceptions.
W.P. (C) 6304/2021 & CM APPLN. 19869/2021 (stay)
1. The hearing was conducted through video conferencing.
2. Petitioner seeks quashing of letters dated 24.10.2019, 05.02.2021 and 12.03.2021 whereby the respondent-Corporation has directed the petitioner to pay the differential amount of the property tax within seven days, failing which action in accordance with law would be taken.
3. Learned counsel for the petitioner submits that the petitioner has been regularly filing the property tax returns but was shocked to receive an assessment order dated 28.12.2018 followed by a show cause notice dated 14.01.2019. Said assessment order and show cause notice was challenged by way of a writ petition being W.P. (C) 716/2019.
4. Learned counsel submits that by order dated 22.01.2019 writ petition was allowed and respondent was directed to pass a fresh assessment order.
5. Learned counsel submits that after the order was passed, several communications were written to the respondent providing requisite documents and other details. She further submits that in terms of the amnesty Scheme, petitioner has further deposited Rs.29 lakhs with the respondent-Corporation. She submits that to her knowledge there is no fresh assessment order passed by the respondent pursuant to the directions passed by order dated 22.01.2019 in W.P. (C) 716/2019.
6. Issue notice. Notice is accepted by learned counsel for the respondent.
7. Learned counsel for the respondent concedes that no fresh assessment order has been passed by the respondent pursuant to the directions issued by this Court. He further submits that the respondent shall pass a fresh assessment order as directed by this Court. He, however, prays that the petitioner be directed to appear before the Assessing Officer and furnish the requisite documents and clarification as may be required.
8. In view of the above, the demand raised in letters dated 24.10.2019, 05.02.2021 and 12.03.2021 is quashed. Petitioner/authorized representative shall appear before the Assistant Assessor and Collector, ASC Department, Rohini Zone, Delhi and produce the requisite documents in support of the assessment.
9. In case any further document/clarification is required, the same shall be communicated to the petitioner and petitioner shall thereafter furnish the same.
10. Thereafter, respondent shall pass a fresh assessment order after given an opportunity of hearing to the petitioner. Respondent shall communicate to the petitioner the time and date when the representative of the petitioner has to appear for the said purpose.
11. The petition is disposed of in the above terms.
12. Copy of the order be uploaded on the High Court website and be also forwarded to learned counsels through email by the Court Master.
Court reinforces the need for proper assessment procedures in property tax matters, emphasizing compliance with prior judicial directives and the provision of fair hearing.
Property tax – Assessment - Petitioner/authorized representative shall appear before Assistant Assessor and Collector, ASC Department and produce requisite documents in support of assessment.
A property tax assessment must be preceded by a specific and detailed show cause notice; otherwise, the assessment is invalid.
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.
Proper opportunity of hearing and clear show cause notice are essential before passing an assessment order.
Assessment orders cannot be issued without prior show cause notices to relevant parties, ensuring procedural fairness.
Property Tax - Assessment Order set aside - Matter is remitted to Deputy Assessor & Collector for fresh assessment - On remittance of said amount and retention of remaining attached amount, attachmen....
Procedural fairness requires that a taxpayer is entitled to a personal hearing before tax assessment orders are finalized.
The right to a fair hearing necessitates an opportunity for a personal hearing before coercive actions related to property tax assessment are undertaken.
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