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2025 Supreme(Online)(Del) 7070

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


Advocates:
For the Appellants/Petitioners: Ms. Diya Kapur, Mr. Raghav Kumar, Mr. Aditya Ladha
For the Respondents: Mr. Tushar Sannu, Mr. Fajallu Rehman, Ms. Pulak Gupta

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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