The court found that adjustments under the amnesty scheme depend strictly on compliance with its terms, and payments made during litigation are subject to those stipulations.

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 (Amendment) Act, 2003.

5. The legal issue that has been raised in this matter is with respect to the manner in which the property tax is to be determined, based upon the vacant land in farm houses. This issue is pending in a batch of writ petitions before this Court, including the present case, where submissions have already been heard in part.

6. In the meantime, the MCD has launched a one-time property tax amnesty scheme known as “Sumpattikar Niptaan Yojana” (hereinafter, SUNIYO scheme) on 2nd June, 2025. The salient features of the said scheme are as under:

(a) On Payment of Principal amount of property tax for the current year 2025-26 & previous five (5) years (i.e. FY 2025-26 + FYs 2020-21 to 2024-25), all the previous dues prior to the FY 2020-21 including interest and penalty will stand waived off.

(b) The taxpayer has to file online PTR by accessing the link for the purpose at https://mcdonline.nic.in/ptrmcd/web/citizen/info

(c) The owners/occupiers having multiple UPIC numbers for the same property may get their multiple UPIC numbers merged by accessing the aforesaid link.

(d) There shall be a helpline number +91-7065064988 in MCD to facilitate the taxpayers.

(e) Taxpayer shall have to upload the proof of previous payment receipts for the period from FY 2020-21, if any, along with other documents. In order to facilitate the taxpayers, MCD is publishing the details of property tax paid in public domain.

(f) On successful submission of an application and payment of dues under the scheme, a tax receipt will get auto generated indicating the payment made and will be available to the tax payer for download.

(g) In case of Government & Railway Properties (GRP), PSU/Autonomous bodies etc. who wish to avail the benefits of the Scheme, payment shall be accepted through online mode like RTGS/NEFT as well as through demand draft. The demand draft shall be in favour of "Commissioner, MCD" payable at New Delhi. The payment for depositing the property tax for other categories, except Government & Railway Properties (GRP), PSU/Autonomous bodies etc. shall be through online mode only.

(h) The taxpayers, whose case(s) are pending under litigation in any court i.e. Municipal Taxation Tribunal/District Court/High Court/Supreme Court etc., and want to avail benefits of this scheme, have to file a written undertaking (Specimen is at Annex-A) that the taxpayer will withdraw the court case pending in any court and shall agree to the terms and conditions of the SUNIYO 2025-26 Scheme.

(i) The taxpayers may rectify their wrong SAPTR within two months or upto the closure of the Scheme, whichever is earlier, without any interest & penalty.

(j) The department will carry out scrutiny from 01-04-2026 to 31-03-2027 of the SAPTRs filed under the scheme and if there is any underpayment, th