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IN THE HIGH COURT OF DELHI AT NEW DELHI
Jyoti Singh
Dalmia Cements (Bharat) Ltd – Appellant
Versus
New Delhi Municipal Council – Respondent
ORDER :
CM APPL. 104-105/2025
1. Exemptions allowed, subject to all just exceptions.
2. Applications stand disposed of.
W.P. (C) 41/2025 and CM APPL. 103/2025
3. This writ petition has been preferred by the Petitioner laying a challenge to the Demand Notice bearing No. D-6737/Dy.Dir.(Tax)/2024 dated 28.11.2024 as also the property tax bill bearing No.320059 dated 31.05.2024, issued by New Delhi Municipal Council (‘NDMC’).
4. Case of the Petitioner is that Petitioner is the recorded owner of property bearing No. 11th and 12th Floor, Hansalaya Building, Barakhamba Road, New Delhi and has been depositing the property tax as per the Rateable Value fixed by the Respondent under the New Delhi Municipal Council Act, 1994 (‘1994 Act’) from 01.04.2009 till 31.03.2022, annually. The Rateable Value of the subject property for all these years did not exceed Rs.80,46,200/-, however, vide notice dated 28.03.2023 under Section 72 of the 1994 Act, Rateable Value was revised to Rs.4,59,00,000/- for the Assessment Year 2022-23, subject to objections and final investigation by the Respondent, which is illegal and arbitrary albeit Petitioner had paid an amount of Rs.20,37,490/- towards the property tax wh
The Respondent must consider objections before issuing a Demand Notice under the New Delhi Municipal Council Act, ensuring due process is followed.
In cases of inordinate delay in finalization of assessment proceedings, the appellate authorities should consider on whose account the proceedings were delayed, and the petitioner's objections and su....
Property tax assessments must follow Section 82 procedure including objections hearing; non-compliance renders notice invalid.
The requirement to provide an opportunity of hearing before passing provisional orders of assessment, as mandated by Rules 7 to 10 of Schedule IV of the Tamil Nadu District Municipalities Act, 1920.
Tax assessment provisional without hearing; must provide opportunity before finalizing revisions.
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