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DELHI HIGH COURT
SANJEEV SACHDEVA
Bal Bharati Public School – Appellant
Versus
NDMC – Respondent
| 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
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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