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DELHI HIGH COURT
MANOJ KUMAR OHRI
Arham Cables Pvt. Ltd. – Appellant
Versus
Municipal Corporation of Delhi – Respondent
| Table of Content |
|---|
| 1. property tax demand notice and issues concerning retroactive assessment. (Para 1) |
| 2. arguments related to incorrect property assessment and procedural violations. (Para 2) |
| 3. court's directives for fresh assessment and procedural fairness. (Para 3 , 5 , 6) |
| 4. counter-arguments addressing the petitioner's claims. (Para 4) |
| 5. final order disposing the petition and ancillary applications. (Para 7) |
JUDGMENT
Manoj Kumar Ohri, J. (Oral)
1. By way of the present petition filed under Articles 226/227 of the Constitution of India, the petitioner impugns demand notice dated 11.05.2022, whereby the respondent-Corporation has assessed the property of the petitioner retrospectively with effect from 01.04.2004 and demanded an amount of Rs.66,84,876/- as arrears of property tax including interest and penalty as on 10.05.2022. The petitioner has also assailed the order dated 30.05.2022 of rent attachment issued by the respondent.
2. Learned counsel for the petitioner submits that the petitioner had purchased the subject property i.e., 12, Rajasthan Udyog Nagar, G.T. Karnal Road, Delhi - 110054 by way of Sale Deed dated 15.01.2007 whereafter, it had remained unoccupied till the ye
The court emphasized the need for a fair assessment process and proper adherence to legal procedures when imposing retrospective tax liabilities.
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....
Court directs provisional deposit and expeditious consideration of representations with hearing before final property tax orders.
Procedural fairness requires that property tax assessments include a personal hearing and account for prior payments made by the taxpayer.
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