The court ruled that lack of proper notice to the petitioner requires re-assessment of property tax, emphasizing the necessity of fair opportunity for contesting assessments.

JUDGMENT

Sanjeev Sachdeva, J. (Oral)--The hearing was conducted through video conferencing.

2. Petitioner impugns demand notices dated 25.02.2020, 04.03.2021, warrants of attachment dated 09.04.2021 and assessment orders pursuant to which demand notices have been raised in respect of property numbers G-43, 26, 76, 68/91, G-Block, Connaught Place, New Delhi having property ID P-5371.

3. Learned counsel for petitioner submits after the initial notice of 29.03.2003, petitioner was not served with the alleged notices under Section 72 of the NDMC Act or the assessment order dated 17.02.2017.

4. Learned counsel submits that since the notices were not served, petitioner did not have any opportunity of producing the requisite material to show the actual rent received by the petitioner or file objections to the said notices.

5. This is disputed by learned counsel for respondent. He submits that all notices were duly sent. He, however, concedes that no objection was ever received to any of the notices or any material produced before the Council for ascertaining the actual rent and property tax.

6. He submits that since no material was produced, the respondents had no option but to assess the properties on comparable rent of similar properties in the area.

7. Learned counsel for the petitioner submits that petitioner has paid a sum of Rs.34,94,563/- on 07.05.2015. He submits that without prejudice, petitioner is willing to pay a further sum of Rs.60,00,000/- to the respondent and furnish all material and documents for the purposes of re-assessment with effect from assessment years 2002-03.

8. Learned counsel submits that he shall not raise the objection of limitation for the purposes of re-assessing of property with effect from assessment year 2002-03 onwards.

9. Subject to petitioner paying a sum of Rs.60,00,000/- to the respondent within a period of three weeks from today, the impugned assessment order dated 17.02.2017 is set aside. The matter is remitted to the assessing authority to re-assess the property with effect from assessment year 2002-03.

10. Petitioner is given liberty to file objections supported with documents and evidence within a period of three weeks from today.

11. Respondent would thereafter be at liberty to pass a fresh assessment order after giving an opportunity of personal hearing to the petitioner.

12. On petitioner depositing the said sum of Rs.60,00,000/- within three weeks, warrants of attachment dated 09.04.2021, attaching the Account No.1075326553 of the Petitioner with Central Bank of India, Connaught Circus, shall stand quashed. On petitioner furnishing the proof of deposit of the said amount with the respondent, the Manager, Central Bank of India shall lift the attachment of the said account.

13. The petition is disposed of in the above terms. All rights and contentions of Parties are reserved.

14. Copy of the order be uploaded on the High Court website and be also forwarded to learned counsels through e-mail by the Court Master.