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DELHI HIGH COURT
SANJEEV SACHDEVA
Manju Jain – Appellant
Versus
New Delhi Municipal Council – Respondent
| Table of Content |
|---|
| 1. petitioner challenges ex parte assessment order. (Para 3 , 4 , 5 , 6 , 8) |
| 2. arguments focusing on due process and hearing necessity. (Para 9 , 10 , 11) |
| 3. court observes necessity for fair hearing. (Para 13) |
| 4. remand for fresh assessment order with proper hearing. (Para 14 , 15) |
| 5. final decision to allow petition and direct further actions. (Para 16 , 17) |
JUDGMENT
Sanjeev Sachdeva, J. (ORAL)
CM APPL.24370/2021 (exemption)
Exemption is allowed subject to all just exceptions.
W.P.(C) 7829/2021 & CM APPL.24369/2021
1. The hearing was conducted through video conferencing.
2. Issue notice. Notice is accepted by learned counsel appearing for the respondent.
3. Petitioner seeks setting aside of order dated 23.03.2017 whereby an ex parte order under Section 72 of the NDMC Act has been passed enhancing the rateable value in respect of the property of the petitioner. Petitioner further impugns demand notice dated 06.07.2021.
4. Learned counsel for the petitioner submits that petitioner was given a notice under Section 72 of the NDMC Act on 17.01.2001 for amendment in the assessment list for the year 2000-2001.
5. He submits that on 25.01.2001 the notice was duly re
The court affirmed the necessity of providing a fair opportunity to parties in administrative proceedings before making decisions that affect their rights, emphasizing protection against ex parte ord....
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.
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 assessing authority must consider submitted objections before amending the assessment list, ensuring compliance with statutory obligations and providing fair opportunity for hearing.
The court emphasized the requirement of a fair hearing prior to the issuance of an ex parte assessment order, reinforcing principles of natural justice in administrative proceedings.
The court established that personal hearing is a mandatory requirement in assessment proceedings under the Income Tax Act, ensuring adherence to principles of natural justice.
A property tax assessment must be preceded by a specific and detailed show cause notice; otherwise, the assessment is invalid.
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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