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DELHI HIGH COURT
SANJEEV SACHDEVA
Duggar Fiber Pvt. Ltd. – Appellant
Versus
Govt. of NCT of Delhi – Respondent
| Table of Content |
|---|
| 1. restraint on coercive action regarding property tax demand. (Para 2) |
| 2. petitioner’s compliance with property tax and errors in assessment. (Para 3 , 4 , 5) |
| 3. court's recognition of rights and ordering a personal hearing. (Para 6 , 7) |
| 4. setting aside previous orders and remitting for fresh assessment. (Para 8 , 9 , 10 , 12) |
| 5. final petition order and notification of proceedings. (Para 13 , 14) |
JUDGMENT
Sanjeev Sachdeva, J.
CM APPLN. 26444/2021 (Exemption)
Allowed, subject to all just exceptions.
W.P. (C) 8549/2021
1. The hearing was conducted through video conferencing.
2. Petitioner seeks a restraint on the respondent from taking coercive action based on a letter dated 05.08.2021 whereby arrears of property tax has been demanded from the petitioner. Said letter has been issued pursuant to assessment order dated 30.03.2021 under Section 123(D) of the Delhi Municipal Corporation (Amendment) Act, 2003.
3. Learned counsel for the petitioner submits that petitioner has been regularly filing its property tax returns and paying the property tax.
4. He submits that no notice alleged to have been sent to the petitioner on 08.12.2020 was ever received or an opportun
The right to a fair hearing necessitates an opportunity for a personal hearing before coercive actions related to property tax assessment are undertaken.
The right to a fair hearing and proper assessment process in property tax matters.
A property tax assessment must be preceded by a specific and detailed show cause notice; otherwise, the assessment is invalid.
The main legal point established in the judgment is the direction for the petitioner to continue paying property tax as per the base assessment year of 2004-05 and the allowance for the petitioner to....
Court reinforces the need for proper assessment procedures in property tax matters, emphasizing compliance with prior judicial directives and the provision of fair hearing.
The principle of natural justice and the requirement for factual accuracy in assessment orders were central to the court's decision.
Assessment orders cannot be issued without prior show cause notices to relevant parties, ensuring procedural fairness.
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.
Property tax – Assessment - Petitioner/authorized representative shall appear before Assistant Assessor and Collector, ASC Department and produce requisite documents in support of assessment.
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