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IN THE HIGH COURT OF DELHI
Sanjeev Sachdeva, J.
BSES Rajdhani Power Ltd. - Appellant
Versus
South Delhi Municipal Corporation - Respondent
W.P.(C) 342 of 2022 & CM Appls. 961-63 of 2022
Decided On : 07-01-2022
No adverse action can be taken without providing a fair opportunity for a personal hearing, reinforcing the principles of natural justice.
Headnote:(A) Principles of Natural Justice - Right to be heard before adverse action - Petitioner seeks quashing of multiple demand notices citing non-compliance of natural justice. Respondents agree to provide an opportunity for personal hearing and documentation. Petition allowed; demand notices quashed and matter remitted for fresh adjudication. (Paras 2-8)
(B) Remittance for Fresh Adjudication - The court emphasized the need for a speaking order post-hearing, allowing for open issues and rights to be preserved. (Paras 9-10)
Facts of the case:
Petitioner challenged several demand notices arguing lack of prior personal hearing. Respondents claimed compliance but agreed to afford another opportunity.
Findings of Court:
Demand notices were quashed due to procedural unfairness, and the matter was remitted to the relevant authority for fresh consideration.
Issues: Whether the petitioner was given an opportunity to be heard before the issuance of the demand notices.
Ratio Decidendi: The court upheld the principle that no action affecting rights can be taken without providing a personal hearing, reinforcing procedural fairness in administrative processes.
Result: Petition allowed, demand notices quashed, and matter remitted for fresh adjudication.
| Table of Content |
|---|
| 1. petitioner seeks to quash several demand notices. (Para 2) |
| 2. claim of lack of personal hearing. (Para 3 , 4) |
| 3. petition dismissed; remittance for fresh adjudication. (Para 5 , 6 , 7) |
| 4. rights reserved; procedures for future remedies. (Para 8 , 9 , 10) |
| 5. virtual hearing request approved. (Para 11 , 12) |
| 6. order to be shared with counsels. (Para 13 , 14) |
JUDGMENT
Sanjeev Sachdeva, J. The hearing was conducted through video conferencing.
2. Petitioner seeks quashing of:
(i) Show Cause Notice No. Tax/HQ/SDMC(GRP/SSA)/2021-22/D-4650 dated 03.01.2022,
(ii) Demand Notice No. Tax/HQ/SDMC (GRP/SSA)/2021-22/D-4518 dated 23.12.2021,
(iii) Notice No. Tax/HQ/SDMC (GRP/SSA)/2021-22/D-4517 dated 23.12.2021,
(iv) Demand Notice No. Tax/HQ/SDMC (GRP/SSA)/2021-22/D-3043 dated 18.11.2021.
(v) Notice No. Tax/HQ/SDMC (GRP/AK)/2021-22/D-2128 dated 25.10.2021 and
(vi) Notice bearing No. Tax/GRP/HQ/2019-20/D-2036 dated 12.03.2020 and Notice bearing No. Tax/HQ/SDMC/2021-22/D-3291 dated 20.01.2021.
3. Though several issues arise for consideration in this petition, however, one of the contentions of learned Senior Counsel for the petitioner is that no opportunity of personal hearing was granted to the petitioner prior to issuance of the demand notices dated 18.11.2021 and 23.12.2021 and show cause notice dated 03.01.2022.
4. Learned Senior Counsel appearing for the respondents under instructions submits that since it is alleged that principles of natural justice has not been complied with, though their case is that same has been complied with, without prejudice, Respondents are willing to afford one more opportunity to the petitioner of furnishing further documents in terms of notices dated 12.03.2020, 20.01.2021, 25.10.2021 and 23.12.2021 and to address arguments.
5. In view of the above, this petition is disposed of setting aside (i) Demand Notice No. Tax/HQ/SDMC (GRP/SSA)/2021-22/D-3043 dated 18.11.2021; (ii) Demand Notice No. Tax/HQ/SDMC (GRP/SSA)/2021-22/D-4518 dated 23.12.2021 and (iii) Show Cause Notice No. Tax/HQ/SDMC(GRP/SSA)/2021-22/D-4650 dated 03.01.2022.
6. The matter is remitted to the concerned Assessor & Collector, SDMC for a fresh adjudication. The petitioner/their authorized representatives shall appear before the concerned Assessor & Collector, SDMC, on 13.01.2022 at 3.00 p.m. at the office of SDMC, Assessment & Collection Department (Hqrs.) 20th Floor, Dr. Shyama Prasad Mukherjee, Civic Centre, Jawahar Lal Nehru Marg, New Delhi - 110002.
7. Petitioner would be permitted to furnish additional documents inter alia in response to the notices mentioned in sub-paras (iii), (v) and (vi) of para 2 above at the time of personal hearing. After the personal hearing, the Assessor & Collector, SDMC shall pass a speaking order in accordance with law.
8. All issues being raised by the petitioner as well as the respondents are left open. All rights and contentions of the parties are reserved.
9. In case petitioner is aggrieved by the speaking order to be passed by the Assessor & Collector, petitioner would be entitled to avail of its remedies in accordance with law.
10. Needless to state that in case any further amount is found to be due from the petitioner, respondents would be at liberty to raise a fresh demand in accordance with law.
11. Keeping in view the present prevailing situation, it is prayed by learned Senior Counsel for the petitioner that instead of a physical hearing, a virtual hearing be granted. This is not opposed by learned Senior Counsel for the respondents.
12. Accordingly, petitioner shall also forward a request over e-mail to the Assessor & Collector and on a request being received, the Assessor & Collector shall provide a digital link for virtual hearing to the petitioner at least one day before the hearing.
13. Petition is disposed of in the above terms.
14. Copy of the order be uploaded on the High Court website and be also forwarded to learned counsels through email by the Court Ma
