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DELHI HIGH COURT
SANJEEV SACHDEVA
Amrapali Steels Pvt. Ltd. – Appellant
Versus
North Delhi Municipal Corporation – Respondent
| Table of Content |
|---|
| 1. assessment of property tax and demand details. (Para 2) |
| 2. arguments regarding assessment process and personal hearing. (Para 3 , 4 , 5 , 6) |
| 3. court directions for reassessment and procedures. (Para 7) |
| 4. conclusion and order of the court. (Para 8 , 9) |
JUDGMENT
Sanjeev Sachdeva, J. The hearing was conducted through video conferencing.
2. Petitioner impugns assessment order dated 10.06.2021 whereby the respondent-Corporation has assessed the property of the petitioner retrospectively with effect from 01.04.2004 and demanded an amount of Rs.21,60,425/- as arrears of property tax including interest and penalty as on 08.06.2021.
3. Learned counsel for the petitioner submits that the petitioner was not given a personal hearing. He submits that the respondent-Corporation has not given credit for the amounts already deposited. He submits that approximately a sum of Rs.3 lakhs have been paid which has not been accounted for by the Corporation.
4. He submits that the property was measured in the absence of the petitioner and assessment order has been passed retrospectively in respect of portions of the property which were not even constructed in the year 2004 and were
Procedural fairness requires that property tax assessments include a personal hearing and account for prior payments made by the taxpayer.
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....
The necessity of a fair hearing is paramount, particularly when external circumstances, like a nationwide lockdown, impede a party's compliance with procedural requirements.
The court emphasized the need for a fair assessment process and proper adherence to legal procedures when imposing retrospective tax liabilities.
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.
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.
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.
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