IN THE HIGH COURT OF DELHI AT NEW DELHI
Justice Prathiba M. Singh, Justice Shail Jain, JJ
LIBRA BUILDWELL LLP – Appellant
Versus
MUNICIPAL CORPORATION OF DELHI AND ANR. – Respondent
| Table of Content |
|---|
| 1. introduction of property tax dispute and amnesty scheme. (Para 2 , 3 , 4 , 5 , 6) |
| 2. challenge to property tax demand (Para 7) |
| 3. arguments regarding payment adjustments and implications of the amnesty scheme. (Para 10 , 11 , 12 , 18) |
| 4. court's observations on scheme provisions and necessity of withdrawals. (Para 13 , 19 , 20) |
| 5. court's view on the operation of the suniyo scheme (Para 16) |
| 6. final decision details regarding adjustment policies. (Para 22 , 26) |
| 7. disposal of the petition and terms of adjustment (Para 25) |
2. The Petitioner has filed this petition challenging the various demands raised by Municipal Corporation of Delhi (hereinafter, ‘MCD’) towards property tax in respect of the Farmhouse No. 2 [Mustatil No. 56, Kh. Nos. 56/11/1, 11/2, 20/3, 57/14, 15, 26] situated in Village Deramandi, New Delhi (hereinafter, ‘the farmhouse’).
3. The demand raised in terms of the demand notice dated 27th September, 2023 was to the tune of Rs. 1,17,73,465/- which includes the principal amount of Rs.86,09,172/- and an interest amount of Rs.49,55,446/-.
4. The demand was based on an assessment carried out by the MCD under Section 123D of the Delhi Municipal Corporation (Am
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